Question - 24

On 31st March, the trial balance of M/s mahaveer Bahndar showed a lesser balance of Rs.  935 in the debit side the accountant wrote the difference amount in suspense A/c and tallied the total of trial balance while going through the book the following errors were found :
  1. The debit total of discount column of cash book Rs. 15 was posted in rent A/c 
  2. Cash purchase of Rs. 105 was not posted in purchase A/c
  3. Rs. 150 paid to Dinesh but posted in Rajesh's A/c
  4. Credit sale of goods for Rs. 300 to Avinash but his account was wrongly posted by Rs. 30
  5. Goods worth Rs. 500 was sold to Atul on credit which was wrongly entered in purchase retun book.
  6. Rs. 200 paid for shop's rent which was wrongly debited in owner's personal A/c
  7. Paid to pradeep Rs. 1,000 which has been wrongly credited in his acocunt by Rs. 100.
Rectify the above errors and prepare a suspencse A/c and show its effect in the profit and loss A/c of the business.