Question - 25

There is difference of Rs. 280 in abhay's trial balance which was entered in debit side of suspense A/c afterwards the following errors were discovered give rectification entries and prepare suspence A/c:
  1. Rs. 110 is a credit balance of Ratanlal for which he sent Rs. 100 but his account was credited by Rs. 110.
  2. Rs. 50 of sales return book not credit in Dayal's A/c.
  3. Old furniture sold for Rs. 300 which is entered in sales book.
  4. purchase book wsa undercasted by Rs. 200.
  5. The total of discount column in the debit side of the cash book overcast by Rs. 30.
  6. Debit balance of Rs. 150 not entered in debtor's list.