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

CBSE BoardEnglish MediumSTD 11 CommerceAccountTrial Balance and Rectification of Errors4 Marks
Question
Rectify the following errors:
  1. Goods purchased from Kunal for ₹ 8,000 and from Kapil of ₹ 9,000 recorded correctly in the Purchases Book. However, ₹ 9,000 was posted to Kunal and ₹ 8,000 to Kapil.
  2. Anil's Account was excess debited by ₹ 500 while Suraj's Account was short debited by ₹ 500.
  3. Parkar's Account was short credited by ₹ 700 while Manisha's Account was excess credited by ₹ 700.
  4. Goods sold to Roopak for ₹ 1,000 and to Sagar for ₹ 1,800 recorded correctly in the Sales Book. However, ₹ 1,800 was posted to Roopak and ₹ 1,000 to Sagar.
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