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The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. The total of the discount column on the debit side of cash book ₹ 420 was not posted.

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प्रश्न

The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.

The total of the discount column on the debit side of cash book ₹ 420 was not posted.

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उत्तर

Particulars L.F. Dr. (₹) Cr. (₹)
Discount allowed A/c      Dr.
    To Suspense A/c
(Omission entry now recorded and rectified)
  420

420

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Errors Disclosed by the Trial Balance and Errors Not Disclosed by the Trial Balance
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 9: Rectification of Errors - Exercises [पृष्ठ २००]

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सामाचीर कलवी Accountancy [English] Class 11 TN Board
पाठ 9 Rectification of Errors
Exercises | Q IV 10. (b) | पृष्ठ २००
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