During the course of an accounting year, an Accountant found a difference in the trial balance. He puts this difference in a newly opened suspense account. Subsequently, he located the following errors in his books of account:

During the course of an accounting year, an Accountant found a difference in the trial balance. He puts this difference in a newly opened suspense account. Subsequently, he located the following errors in his books of account:

(i) Goods purchased from Shiv for ₹ 10,000, but entered in sales book.

(ii) An item of ₹ 4,000 in respect of purchases returns, wrongly debited to purchases account.

(iii) An item of ₹ 2,000 relating to pre-paid salary account omitted to be brought forward.

(iv) Paid ₹ 1,000 on account of repair of furniture, but wrongly debited to furniture account.

Pass journal entries to rectify the above mentioned errors and prepare suspense account assuming that no error remained undetected.

[Ans. Opening Cr. Balance of Suspense A/c ₹ 6,000; Total of Suspense A/c ₹ 8,000.]