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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.
Purchase of goods from Sembiyanmadevi on credit for ₹ 180 was posted to her account as ₹ 1,800.
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Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Sembiyanmadevi A/c Dr. To Suspense A/c (Excess amount purchased rectified) |
1,620 |
1,620 |
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