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Question 39 Chapter 10 – Unimax Publications of Class 11
39 Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account.
(a) Credit sales to Mohan ₹ 7,000 were not posted.
(b) Credit purchases from Rohan ₹ 9,000 were not posted.
(c) Goods returned to Rakesh ₹ 4,000 were not posted.
(d) Goods returned from Mahesh ₹ 1,000 were not posted.
(e) Cash paid to Ganesh ₹ 3,000 was not posted.
(f) Cash sales ₹ 2,000 were not posted.
The solution of Question 39 Chapter 10 – Unimax Publications of Class 11
| Journal | ||||||
| Date | Particulars | L.F. | Debit | Credit | ||
| a. | Mohan A/c | Dr | 7,000 | |||
| To Suspense A/c | 7,000 | |||||
| (Being credit sales to Mohan, not posted now rectified) | ||||||
| b. | Suspense A/c | Dr | 9,000 | |||
| To Rohan A/c | 9,000 | |||||
| (Being credit purchases from Rohan not posted, now rectified) | ||||||
| c. | Rakesh A/c | Dr | 4,000 | |||
| To Suspense A/c | 4,000 | |||||
| (Being goods returned to Rakesh not posted, now rectified) | ||||||
| d. | Suspense A/c | Dr | 1,000 | |||
| To Mahesk A/c | 1,000 | |||||
| (Being sales returns from Mahesh, now rectified) | ||||||
| e. | Ganesh A/c | Dr | 3,000 | |||
| To Suspense A/c | 3,000 | |||||
| (Being cash paid to Ganesh not posted, now rectified) | ||||||
| f. | Suspense A/c | Dr | 2,000 | |||
| To Sales A/c | 2,000 | |||||
| (Being cash sales not posted, now rectified) | ||||||
| 26,000 | 26,000 | |||||
| Dr. | Suspense A/c | Cr. | |||||
| Date | Particulars | J.F. | Amount | Date | Particulars | J.F. | Amount |
| To Different in trial balance | 2,000 | By Mohan’s A/c | 7,000 | ||||
| To Rohan A/c | 9,000 | By Ramesh A/c | 4,000 | ||||
| To Mahesh A/c | 1,000 | By Ganesh A/c | 3,000 | ||||
| To Sales A/c | 2,000 | ||||||
| 14,000 | 14,000 | ||||||
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