If discovered after Trial Balance:    

  1. In the sales book total of page no. 6 was carried forward to page 7 as ₹ 1,000 instead of ₹ 1,200 and total of page 8 was c/f to page 9 as ₹ 5,600 instead of ₹ 5,000.

Sales A/c           Dr. 400

To Suspense A/c 400

  1. Credit purchases from T & Co. ₹ 5,000 were recorded through sales book. However, T & Co. were correctly credited.

Purchases A/c  Dr. 5,000

Sales A/c          Dr. 5,000

To Suspense A/c 10,000

  1. Furniture purchased for ₹ 5,000 was posted to purchase account as ₹ 500.

Furniture A/c   Dr. 5,000

To Purchases A/c       500

To Suspense A/c     4,500

  1. Total of sales returns book ₹ 3,000 was not posted to the ledger.

Sales Return A/c Dr. 3,000

To Suspense A/c      3,000

  1. Cash received from Gobind, a debtor, ₹ 5,000 was posted to his account as ₹ 500.

Suspense A/c          Dr. 4,500

To Gobind A/c                4,500

  1. Goods returned to Ramesh ₹ 700 were posted to his account as ₹ 70.

Ramesh’s A/c            Dr. 630

To Suspense A/c               630

  1. Bill receivable from Harish ₹ 1,000 was dishonoured and wrongly debited to allowances account as ₹ 10,000.

Harish A/c                  Dr. 1,000

Suspense A/c             Dr. 9,000

To Allowances A/c          10,000

  1. Cash received from Mannat ₹ 4,000 was posted to Manmeet as ₹ 1,000.

Manmeet A/c           Dr. 1,000

Suspense A/c           Dr. 3,000

To Mannat A/c           4,000

  1. Purchases book undercast by ₹ 1,000.

Purchases A/c         Dr. 1,000

To Suspense A/c             1,000

  1. Repairs on machinery ₹ 1,600 wrongly debited to Machinery account as ₹ 1,000.

Repairs A/c               Dr. 1,600

To Machinery A/c            1,000

To Suspense A/c                600

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