NEW ERA PUBLIC SCHOOL, SECTOR – 25, DWARKA

WORKSHEET – RECTIFICATION OF ERRORS

1. While trying to close his books for the year ended 31st March, 20 22, Mahesh found that the trial balance
did not agree. He traced the following error. Rectify:
(1) The Purchases Book was undercast by ₹500.
(2) The Sales Book was overcast by ₹ 100.
(3) ₹620 received from Mohan were posted to the debit of his A/c.
(4) The total of the credit of Bhushan’s A/c has been overadded by ₹ 800.
(5) A discount of ₹282 allowed to a customer has been credited to his account as ₹228.
(6) Goods for ₹ 1,200 returned to Kundan Lal, though entered in the Return Book has not been
posted to his account.
2. Rectify the following errors assuming that a suspense account was opened.
(a) Credit sales to Arun ₹7,000 were posted to the credit of his account.
(b) Credit purchases from Brij ₹9,000 were posted to the debit of his account as ₹6,000.
(c) Goods returned to Charu ₹4,000 were posted to the credit of her account.
(d) Goods returned from Deepika ₹ 1,000 were posted to the debit of her account as ₹2,000.
(e) Cash sales ₹2,000 were posted to the debit of sales account as ₹5,000.
[Ans. Total of Suspense A/c ₹ 25,000; Op. Balance ₹3,000]
3. Give Journal entries to rectify the following errors using Suspense Account, where necessary :—
(1) A credit purchase of ₹2,800 was passed through the Sales Day Book.
(2) Goods of the value of ₹2,000 returned by Mr. Gupta were entered in the Sales Day Book and posted
therefrom to the credit of his account.
(3) ₹2,600 stolen by an ex-employee stood debited to Suspense A/c.
(4) ₹3,000 received from a customer as an advance against order was credited to Sales A/c.
(5) A sum of ₹800 written off as depreciation on Machinery, were not posted to Depreciation A/c.
(6) Purchase of a Scooter was debited to conveyance account ₹ 16,000. Firm charges 10% depreciation
on vehicles.
(7) Payment of ₹500 to Mohan and ₹600 to Sohan was made but Mohan was debited with ₹600
and Sohan with ₹500.
(8) Sales to X ₹500 were posted to P’s Account.
4. Pass the rectification entries and show the suspense account in the books of a partnership firm, from the
following particulars :
(a) The total of sales return day book was over-cast by ₹ 1,000.
(b) Purchase of equipment, from Raj Mohan & Co., worth ₹2,000, in cash, was entered through the purchase
day book and accordingly, credited to the supplier’s account.
(c) Discount ₹500 allowed by P. Sahoo, a creditor, has not been entered in the books of account.
(d) ₹350 paid for carriage on sale of goods was credited to carriage inward account when posted from the
cash book.
(e) Bill receivable worth ₹ 1,800 received from a debtor was entered in the bills payable book though
correctly entered in the debtor’s account.
(f) A sum of ₹2,500 collected from Suraj Singh, a debtor, whose dues were already written off as bad
debt, was posted to the credit side of Suraj Singh account.
5. You are presented with a trial balance showing a difference, which has been carried to Suspense Account
and the following errors are revealed :
(a) ₹350 paid in Cash for a typewriter was charged to Office Expenses A/c.
(b) Goods amounting to ₹ 660 sold to W, were correctly entered in the Sales Book but posted to JFs Account
as ₹760. The total sales for the month were overcast by ₹ 1,000.
(c) Goods worth ₹ 130 returned by G, were entered in the Sales Book and posted therefrom to the credit of
G’s personal account.
(d) Goods sold for ₹ 1,240 and debited on 20th March to C, were returned by him on 23rd and taken into
stock on 31st March, no entries being made in the books for return.
(e) Sales return book was overcast by ₹ 100.
Journalise the necessary corrections and raise Suspense Account, assuming that there are no other erro₹
 NEW ERA PUBLIC SCHOOL, SECTOR – 25, DWARKA
[Ans. Total of Suspense A/c ₹ 1260; Op. Balance ₹1,060]

6. A Book-keeper prepared a Trial balance on 31st March, 2022, which showed a difference of ₹2,715. The
difference was placed to the Debit of a Suspense A/c. The under mentioned errors were subsequently
discovered :—
1. ₹710, the total of Sales Return Book has been posted to the credit of the Purchases Return Account.
2. An item of ₹626 written off as a bad-debt from Chanderkant has not been debited to Bad-Debts A/c.
3. Goods sold to X and Y for ₹ 1,600 and ₹ 1,200 respectively, but were recorded in the Sales Book as to A
₹ 1,200 and Y as ₹ 1,600.
4. Goods of ₹850 were returned to Bhardwaj. It was recorded in Purchase Book as ₹580.
5. An amount of ₹675 for a Credit Sale to Govind, although correctly entered in the Sales Book, has been
wrongly posted as ₹756.
6. A sum of ₹375 owed by Ravi has been included in the list of Sundry Credito₹
7. An amount of ₹750 spent on the repairs of an old machinery has been debited to ‘Repairs A/c’.
Pass Journal entries to rectify the errors and prepare a Suspense Account.
[Ans. Total of Suspense A/c ₹2,796; Op. Balance ₹2,715]
7. Rectify the following errors assuming that suspense account was opened.
(a) Furniture purchased for ₹ 10,000 wrongly debited to Purchase Account as ₹4,000.
(b) Machinery purchased on credit from Raman for ₹20,000 recorded through Purchases Book as
₹6,000.
(c) Repairs on Machinery ₹ 1,400 debited to Machinery account as ₹2,400.
(d) Repairs on overhauling of second hand machinery purchased ₹2,000 was debited to Repairs account
as ₹200.
(e) Sale of old machinery at book value ₹3,000 was credited to Sales Account as ₹5,000.
[Ans. Total of Suspense A/c ₹9,800; Op. Balance ₹ 8,800]
8. Trial balance of Baishali did not agree and showed an excess debit of ₹ 16,300. He put the difference to
Suspense Account and discovered the following errors :
(a) Cash received from Rajat ₹5,000 was posted to the debit of Kamal as ₹6,000.
(b) Salaries paid to an employee ₹2,000 were debited to his personal account as ₹ 1,200.
(c) Goods withdrawn by proprietor for personal use ₹ 1,000 were credited to Sales Account as ₹ 1,600.
(d) Depreciation provided on Machinery ₹3,000 was posted to Machinery Account as ₹300.
(e) Sale of old car for ₹ 10,000 was credited to Sales Account as ₹6,000. Rectify the errors and prepare
Suspense Account. [Ans. Total of Suspense A/c ₹17,700; Op. Balance ₹ 16,300]
9. Trial Balance of SKY did not agree. He put the difference to Suspense Account and discovered the
following errors :
(a) Credit sales to Manas ₹ 16,000 were recorded in the Purchases Book as ₹ 10,000 and posted to the
debit of Manas as ₹ 1,000.
(b) Furniture purchased from Noor ₹6,000 was recorded through purchases book as ₹5,000 and posted
to the debit of Noor ₹2,000.
(c) Goods returned to Rai ₹3,000 recorded through the Sales Book as ₹ 1,000.
(d) Old machinery sold for ₹2,000 to Maneesh recorded through Sales Book as ₹ 1,800 and posted to
the credit of Maneesh as ₹1,200.
(e) Total of Returns Inwards Book ₹2,800 posted to Purchase Account.
Rectify the above errors and prepare Suspense Account to ascertain the difference in Trial Balance.
[Ans. Total of Suspense A/c ₹ 18,000; Op. Balance ₹ 15,000]