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Question 35 Chapter 10 – Unimax Publications of Class 11
35 Trial balance of Raju showed exces debit of 10,000. He put the difference to suspense account and discovered the following errors.
(a) Depreciation written off the furniture ₹ 6,000 was not posted to furniture account.
(b) Credit sales to Rupam ₹ 10,000 were recorded as ₹ 7,000.
(c) Purchases book undercast by ₹ 2,000.
(d) Cash sales to Rana ₹ 5,000 were not posted.
(e) Old machinery sold for ₹ 7,000 was credited to sales account.
(f) Discount received ₹ 800 from Kanan on paying cash to him was not posted. Rectify the errors and prepare suspense account.
The solution of Question 35 Chapter 10 – Unimax Publications of Class 11
Journal
| Date | Particulars | L.F. | Debit | Credit | ||
| a. | Suspense A/c | Dr | 6,000 | |||
| To Furniture A/c | 6,000 | |||||
| (Being depreciation on furniture not posted to furniture a/c, now rectified) | ||||||
| b. | Rupam A/c | Dr | 3,000 | |||
| To Sales A/c | 3,000 | |||||
| (Being credit sales to Rupam recorded wrongly in books, now rectified) | ||||||
| c. | Purchases A/c | Dr | 2,000 | |||
| To Suspense A/c | 2,000 | |||||
| (Being purchases book undercasted, now rectified) | ||||||
| d. | Suspense A/c | Dr | 5,000 | |||
| To Sales A/c | 5,000 | |||||
| (Being cash sales noy posted, now rectified) | ||||||
| e. | Sales A/c | Dr | 7,000 | |||
| To Machinery A/c | 7,000 | |||||
| (Being machinery sold entered in sales a/c, now rectified) | ||||||
| f. | Kanan A/c | Dr | 800 | |||
| To Suspense A/c | 800 | |||||
| (Being discount received paying cash noy posted, now rectified) | ||||||
| 23,800 | 23,800 | |||||
| Dr. | Suspense A/c | Cr. | |||||
| Date | Particulars | J.F. | Amount | Date | Particulars | J.F. | Amount |
| To Furniture A/c | 6,000 | By Different in trial balance | 10,000 | ||||
| To Sales A/c | 5,000 | By Purchases A/c | 2,000 | ||||
| To Balance c/d | 1,800 | By Sales A/c | 800 | ||||
| 12,800 | 12,800 | ||||||
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