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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 suspense account was opened. Ascertain the difference in trial balance.
  1. Depreciation provided on machinery ₹ 4,000 was not posted to Depreciation account.
  2. Bad debts written-off ₹ 5,000 were not posted to Debtors account.
  3. Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted to discount allowed account.
  4. Goods withdrawn by proprietor for personal use ₹ 800 were not posted to Drawings account.
  5. Bill receivable for ₹ 2,000 received from a debtor was not posted to Bills receivable account.
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