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Numerical Questions · Q12

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 Karan as ₹ 5,000.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of Gobind as ₹ 10,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of Naresh as ₹ 3,000.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of Manish as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to commission account as ₹ 200.
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The hardest set: each error mixes a wrong account with a wrong amount (and sometimes a wrong side). Rectify by making the correct posting, cancelling the wrong posting, and letting Suspense absorb the difference. The Suspense A/c opens with a credit balance ₹14,800 = the trial-balance difference (excess debit).

Concept & treatment. Split each entry into "what should have happened" and "what actually happened", reverse the latter, record the former, and the unbalanced difference is the one-sided part that goes to Suspense.

Rectifying journal entries

DateParticularsL.F.Debit (₹)Credit (₹)
(a)Mohan A/c Dr.7,000
  To Karan A/c5,000
  To Suspense A/c2,000
(b)Suspense A/c Dr.19,000
  To Rohan A/c9,000
  To Gobind A/c10,000
(c)Rakesh A/c Dr.4,000
Naresh A/c Dr.3,000
  To Suspense A/c7,000
(d)Suspense A/c Dr.3,000
  To Mahesh A/c1,000
  To Manish A/c2,000
(e)Commission A/c Dr.200
Suspense A/c Dr.1,800
  To Sales A/c2,000

Suspense Account

ParticularsAmount (₹)ParticularsAmount (₹)
To Rohan A/c9,000By Mohan A/c2,000
To Gobind A/c10,000By Rakesh A/c4,000
To Mahesh A/c1,000By Naresh A/c3,000
To Manish A/c2,000By Balance b/d (difference)14,800
To Sales A/c1,800
Total23,800Total23,800

Working Notes

  1. (a) Correct: debit Mohan 7,000. Wrong: Karan debited 5,000 → credit Karan 5,000 to cancel. Debit total 7,000, credit 5,000 → ₹2,000 to Suspense (credit). …

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