Question - 23

Having failed to agree the difference of trial balance worth Rs. 300 an accountance debited it to suspense account next year the following errors were noticed:
  1. The purchase book was undercasted by Rs. 1,000.
  2. Rs. 650 received  from Atul but wrongly debited to his account as Rs. 50.
  3. The balance of travelling expensed Rs. 60 was not taken to trial balance.
  4. Discount of Rs. 30 was allowed to Rajesh wrongly debited to his account.