The Trial Balance prepared by a book-keeper on 31-12-2008 showed excess credit of Rs. 240. This difference was transferred to suspense account. The following errors were found. You are required to pass Journal entries to rectify
these errors, prepare suspense account and show the effect on profit.
(a)The sales book total shows excess of Rs. 1,100.
(b)Goods sold to Raja Rs. 600 was credited to his account.
(c)Goods purchased from Uma for Rs. 2,640 was posted to her account as Rs. 640.
(d)Discount received account shows Rs. 60 short.
(e)Rent paid to Land Lord Rs. 340 was debited to his Personal account.
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Explanation:
the sales total total loss of rupees 11100
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