Question

The Trial balance of Mr. K as on 31.12.2019 did not get agree and the difference was transferred to a Suspense Account

Subsequently the following errors were detected:

i. The total one page of the sales Day book was carried forward to the next page as Rs. 4,513 instead of Rs. 4.531.

ii. The total of the purchase Day book was undercast by Rs.400.

iii. A cash discount of Rs. 150 received from the creditor was debited to the discount account. iv. Rs. 1,450 spent on repairs of delivery van was debited to the Motor Vehicles Account

v. Rs. 300 received from Mr. Ghosh was debited to the Account of N. Ghosh in the Sales Ledger,

vi. Goods Worth RS. 700 returned by Islam was not entered in the books at all.

vii.RS. 211 interest on overdraft was credited to the Interest Account.​

Answer 1

Explanation:

cp = 2000

sp 2500

profit = 2500 - 2000

500

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