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Numerical Questions · Q11

Q.Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.

(a) Credit sales to Mohan ₹ 7,000 were posted to the credit of his account.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of his account as ₹ 6,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of his account.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of his account as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to the debit of sales account as ₹ 5,000.
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Each posting went to the correct account but on the wrong side (or wrong amount), so the wrong entry must be removed and the right one made — both legs land on the same account, making these one-sided errors settled against Suspense. The Suspense A/c opens with a credit balance ₹3,000 = the trial-balance difference (excess debit).

Concept & treatment. If an amount that should have been debited was credited (or vice-versa), rectify for twice the amount — once to cancel the wrong side, once to record the right side — with the contra to Suspense. Where the wrong amount also differs, combine the reversal and the correct posting.

Rectifying journal entries

DateParticularsL.F.Debit (₹)Credit (₹)
(a)Mohan A/c Dr.14,000
  To Suspense A/c14,000
(b)Suspense A/c Dr.15,000
  To Rohan A/c15,000
(c)Rakesh A/c Dr.8,000
  To Suspense A/c8,000
(d)Suspense A/c Dr.3,000
  To Mahesh A/c3,000
(e)Suspense A/c Dr.7,000
  To Sales A/c7,000

Suspense Account

ParticularsAmount (₹)ParticularsAmount (₹)
To Rohan A/c15,000By Mohan A/c14,000
To Mahesh A/c3,000By Rakesh A/c8,000
To Sales A/c7,000By Balance b/d (difference)3,000
Total25,000Total25,000

Working Notes

  1. (a) Mohan should be debited 7,000 but was credited 7,000 → debit Mohan 14,000 (7,000 to cancel + 7,000 correct); credit Suspense. …

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