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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. Credit sales to Mohan ₹ 7,000 were recorded in Purchase Book. However, Mohan's Account was correctly debited.
  2. Credit purchases from Rohan ₹ 9,000 were recorded in Sales Book. However, Rohan's Account was correctly credited.
  3. Goods returned to Rakesh ₹ 4,000 were recorded in Sale Returns Book. However, Rakesh's Account was correctly debited.
  4. Goods returned from Mahesh ₹ 1,000 were recorded through Purchase Returns Book. However, Mahesh's Account was correctly credited.
  5. Goods returned to Naresh ₹ 2,000 were recorded through Purchases Book. However, Naresh's Account was correctly debited.
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Rectify the following errors and ascertain the amount of difference in trial balance by preparing suspense account:
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  2. Credit purchases from Rohan ₹ 9,000 were not posted.
  3. Goods returned to Rakesh ₹ 4,000 were not posted.
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2014  
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Jan. 10 Goods purchased for cash ₹ 19,800.
Jan. 15 Furniture sold for ₹ 1,77,000 and payment received by cheque & cheque deposited into Bank on same day.
Jan. 18 Salaries paid ₹ 4,500.
Jan. 21 Settled the amount due to Ram ₹ 2,000 by paying cash ₹ 1,910.
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Prepare the Accounting Vouchers for the following transactions:?
2019
Particular
₹
Jan-1
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2,00,000
Jan-1
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10,000
Jan-5
Opened a Bank Account in Canara Bank
60,000
Jan-10
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20,000
Jan-12
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5,000
Jan-15
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7,000
Jan-20
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20,000
Jan-27
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5,000
Transactions marked with * are subject to levy of CGST and SGST @ 6% each.
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