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Trial Balance and Rectification of Errors — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountTrial Balance and Rectification of Errors6 Marks
Question
Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.
  1. Credit sales to Mohan ₹ 7,000 were posted to the credit of his account.
  2. Credit purchases from Rohan ₹ 9,000 were posted to the debit of his account as ₹ 6,000.
  3. Goods returned to Rakesh ₹ 4,000 were posted to the credit of his account.
  4. Goods returned from Mahesh ₹ 1,000 were posted to the debit of his account as ₹ 2,000.
  5. Cash sales ₹ 2,000 were posted to the debit of sales account as ₹ 5,000.
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