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Question
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 one page of the purchases book of ₹ 5,353 was carried forward to the next page as ₹ 5,533.
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Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Purchases A/c Dr. To Suspense A/c (Carry forward error rectified) |
180 |
180 |
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