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Rajesh Kumar was unable to reconcile his Trial Balance as on 31st March 2024 and has opened a suspense account from the difference. Later on the following errors were discoveredJanuary 13, 2026
There was an error in the Trial Balance of Mr. Steel on 31st March, 2024, and the difference in Books was carried to a Suspense Account. On going through the Books you find that:January 13, 2026
Trial Balance of Madan did not agree and he put the difference to Suspense Account. He discovered the following errors:January 13, 2026
Trial Balance of Anuj did not agree. It showed an excess credit of ₹ 6,000. He put the difference to Suspense Account. He discovered the following errors.January 13, 2026
The accountant of X prepared the Trial Balance at the end of the year on 31st March, 2024. But there was a difference and the accountant put the difference in a Suspense Account. Rectify the following errors found and prepare the Suspense Account:January 13, 2026
A book-keeper finds that the debit side of the trial balance is short of ₹ 308 and so far the time being, he balances the side by putting the difference to suspense account. Subsequently, the following errors were disclosedJanuary 13, 2026
The Trial Balance prepared by a Book-Keeper showed a difference of ₹ 1,006 which was placed in a newly opened Suspense Account and carried forward to the next year, when the following errors were discoveredJanuary 13, 2026
A Book-keeper failed to balance his trial balance, the credit side exceeding the debit side by ₹ 175. This amount was entered in a Suspense Account. Later on the under mentioned errors were discoveredJanuary 13, 2026
In taking out the Trial Balance, book-keeper finds that he is out ₹ 3,809 excess debit. Being desirous of closing his books he places the difference to a newly opened Suspense A/c which is carried forward. In the next period he discovered thatJanuary 13, 2026
There was a difference of ₹ 430 in a Trial Balance. It was placed on the Debit side of a Suspense A/c. Later on the following errors were discovered. Pass rectifying entries and prepare Suspense A/cJanuary 13, 2026
Rectify the following errors assuming that Suspense Account was opened. Ascertain the difference in Trial Balance.January 13, 2026
Rectify the following errors assuming: that no suspense account has been opened with difference in the trial balance.January 13, 2026
Rectify the following errors which were detected before preparing the Trial Balance: The total of Sales Book carried forward ₹ 5,000 less.January 13, 2026
Rectify the following errors which were detected before preparing the Trial Balance: Purchase book has been overcast by ₹ 1,000.January 13, 2026
Pass rectifying entries: ₹ 5,000, being the cost of a Radio purchased for the personal use of the proprietor has been debited to Radio account in the ledger.January 13, 2026
