Trial balance of Kohli did not agree and showed an excess debit of Rs.
16,300. He put the difference to a suspense account and discovered the
following errors:
(a) Cash received from Rajat Rs. 5,000 was posted to the debit of Kamal
as Rs. 6,000.
(b) Salaries paid to an employee Rs. 2,000 were debited to his personal
account as Rs. 1200.
(c) Goods withdrawn by proprietor for personal use Rs. 1,000 were credited
to sales account as Rs. 1,600.
(d) Depreciation provided on machinery Rs. 3,000 was posted to Machinery
account as Rs. 300.
(e) Sale of old car for Rs. 10,000 was credited to sales account as
Rs. 6,000. Rectify the errors and prepare suspense account.
Answers
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Explanation:
Option (c) is the correct answer
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