1.

The following information has given relating to a trading company

a. Started business with cash of Rs. 10,00,000
b. Purchased goods for Rs. 4,00,000
c. Sold goods for Rs. 8,00,000
d. Administrative expenses paid Rs. 50,000
e. Rent paid Rs. 50,000
Required: Journal, ledger and trial balance

2. The following information has given relating to a trading company

f. Started business with cash of Rs. 15,00,000 and bank balance Rs. 5,00,000
g. Purchased goods for Rs. 8,00,000 and on credit Rs. 2,00,000
h. Sold goods for Rs. 8,00,000 and on credit Rs. 12,00,000
i. Administrative expenses paid Rs. 1,50,000 and outstanding Rs. 20,000
j. Rent paid Rs. 50,000 and outstanding Rs. 10,000
k. Selling expense paid Rs. 25,000
Required: Journal, ledger and trial balance

3. The following information has given relating to a trading company

l. Started business with cash of Rs. 14,00,000 and bank balance Rs. 6,00,000
and machinery of Rs. 5,00,000
m. Purchased goods for Rs. 18,00,000 and paid by cheque and on credit Rs.
12,00,000
n. Sold goods for Rs. 28,00,000 and on credit Rs. 14,00,000
o. Deposited into bank Rs. 20,00,000
p. Administrative expenses paid Rs. 2,50,000 and outstanding Rs. 2,00,000
q. Rent paid Rs. 1,50,000 including advance rent of Rs. 30,000
r. Depreciate machinery by 10%
s. Selling expense paid Rs. 1,25,000
t. Office expense paid by cheque Rs. 2,00,000
u. Withdrawn from bank Rs. 3,00,000

Required: Journal, ledger and trial balance

4. The following information has given

a. Started business with cash of Rs. 16,00,000 and bank balance Rs. 14,00,000
and machinery of Rs.1 5,00,000
b. Purchased goods for Rs. 18,00,000, paid cash Rs. 10,000 and paid by
cheque Rs. 8,00,000 and on credit Rs. 10,00,000
c. Sold goods for Rs. 28,00,000 and deposited into bank and sold on credit Rs.
14,00,000
d. Received from debtors after deducting 5% discount
 e. Deposited into bank Rs. 12,00,000
f. Administrative expenses paid Rs. 2,00,000 and outstanding Rs. 2,00,000
g. Rent paid Rs. 5,00,000 including advance rent of Rs. 50,000
h. Depreciate machinery by 10%
i. Selling expense paid Rs. 1,25,000
j. Office expense paid by cheque Rs. 3,00,000
k. Withdrawn from bank Rs. 4,00,000 for office use
l. Withdrawn from bank for personal use Rs. 45,000

Required: Journal, ledger and trial balance

5. The following transactions are given to you relating to ABC TRDING
a. Started business with capital of Rs. 2,00,000 by depositing into bank
b. Purchase goods of Rs. 50,000
c. Purchase good on credit of Rs.20,000
d. Withdrawn from bank of Rs. 50,000
e. Withdrawn goods for personal use of Rs. 13,000
f. Commission paid by Cheque Rs.20,000
g. Sold goods to Raman of Rs.1,00,000, paid cash Rs.60,000 only.
h. Salary paid by cheque of Rs. 12,000 and salary outstanding of Rs. 3,000
i. Wages paid to Ram Rs.8,000
j. Received From Raman in full settlement of his account Rs.38,000
k. Machinery purchase for Rs. 30,000
l. Depreciation charge on machinery Rs.5,000

Required: Journal, ledger and trial balance

6. Prepared the trial balance from the following information

a. Service revenue received Rs. 50,000
b. Salary exp paid Rs. 15,000
c. Advertising exp paid Rs.3,500
d. Interest exp paid Rs. 2,400 and payable Rs. 1,600
e. Insurance exp paid Rs. 3,000 and payable Rs. 1,000
f. Purchase of equipment Rs. 50,000
g. Deprecation of Rs. 6,000
h. Rent exp Rs. 4,500 and advance rent 2,000 paid
i. Supplies exp. 5,200
j. Printing and stationary Rs. 3,800
k. Other exp paid Rs. 4,200

Required: Journal, ledger and trial balance

 7. Prepared the trial balance from the following information
l. Service revenue received Rs. 20,000
m. Salary exp paid Rs. 5,000
n. Advertising exp paid Rs.3,500
o. Interest exp paid Rs. 2,000 and payable Rs. 600
p. Insurance exp paid Rs. 3,000 and payable Rs. 1,00
q. Deprecation of Rs. 2,000
r. Rent exp Rs. 1,500
s. Supplies exp. 1,200
t. Printing and stationary Rs. 800
u. Other exp paid Rs. 400
v. Required: Journal, ledger and trial balance

8. Pass Journal entries in the Journal of M/s Rakesh Kumar:

April 1, 2021, Commenced business with cash Rs. 5,80,000.
April 4, 2021, Goods purchased for cash Rs. 1,20,000.
April 6, 2021, Goods sold for cash Rs, 1,80,000.
April 10, 2021, Goods purchased on credit Rs. 90,000 from M/s Mukul.
April 12, 2021, Furniture purchased Rs. 13,000.
April 15, 2021, Goods sold on credit to Dinesh Kumar Rs. 1,60,000.
April 20, 2021, Cash paid to M/s Mukul Rs. 45,000
April 23, 2021, Cash received from Dinesh Kumar Rs. 80,000.
April 25, 2021, Amount withdrawn by the proprietor Rs. 14,000 for his personal
use.
April 28, 2021, Salary paid Rs. 15,000.
April 29, 2021, Wages paid Rs. 10,000.
April 30, 2021, Rent paid Rs.5,000.
Required: Journal, ledger and trial balance
9. Pass Journal entries in the Journal of M/s DK, ledger and trial balance
May 1, 2021, Started business with cash Rs. 10,00,000.
May 2, 2021, Furniture purchased Rs. 50,000.
May 2, 2021, Computer purchased Rs. 50,000.
May 4, 2021, Goods purchased for cash Rs. 3,50,000.
May 5, 2021, Machinery purchased Rs. 1,50,000.
May 6, 2021, Goods sold for cash Rs. 3,90,000.
May 8, 2021, Goods purchased for cash Rs. 1,50,000.
May 10, 2021, Goods purchased on credit Rs. 3,90,000 from M/s Sanjay.
May 15, 2021, Goods sold on credit to Kumar Rs. 3,60,000.
May 20, 2021, Cash paid to M/s Sanjay Rs. 2,90,000
May 22, 2021, Goods sold for cash Rs. 2,10,000.
 May 23, 2021, Cash received from Kumar Rs. 2,80,000.
May 25, 2021, Cash withdrawn from bank for office use Rs. 50,000.
May 6, 2021, Goods sold for cash Rs. 2,00,000.
May 30, 2021, Fire Insurance Premium paid Rs. 12,000.
May 27, 2021, Carriage paid Rs. 8,000.
May 28, 2021, Salary paid Rs. 20,000.
May 29, 2021, Wages paid Rs.15,000.
May 30, 2021, Rent paid Rs. 12,000.
May 31, 2021, Cash withdrawn from bank for personal use by proprietor Rs.
50,000.

10. Required: Journal, ledger and trial balance

11. Pass Journal entries in the Journal of M/s Suresh Kuma, ledger and trial
balance:
May 1, 2021, Started business with cash Rs. 8,00,000.
May 2, 2021, Furniture purchased Rs. 10,000.
May 4, 2021, Goods purchased for cash Rs. 2,50,000.
May 5, 2021, Machinery purchased Rs. 50,000.
May 6, 2021, Goods sold for cash Rs. 2,00,000.
May 10, 2021, Goods purchased on credit Rs. 2,90,000 from M/s Sanjay.
May 15, 2021, Goods sold on credit to Kumar Rs. 3,40,000.
May 20, 2021, Cash paid to M/s Sanjay Rs. 1,90,000
May 22, 2021, Goods sold for cash Rs. 1,90,000.
May 23, 2021, Cash received from Kumar Rs. 2,80,000.
May 25, 2021, Cash Deposited into the bank Rs. 50,000.
May 27, 2021, Carriage paid Rs. 8,000.
May 28, 2021, Salary paid Rs. 20,000.
May 29, 2021, Wages paid Rs. 15,000.
May 30, 2021, Rent paid Rs.12,000.
12. Pass Journal entries in the Journal of M/s DK, ledger and trial balance:
May 1, 2021, Started business with cash Rs. 10,00,000.
May 2, 2021, Furniture purchased Rs. 50,000.
May 2, 2021, Computer purchased Rs. 50,000.
May 4, 2021, Goods purchased Rs. 3,50,000.
May 10, 2021, Goods purchased on credit Rs. 3,90,000 from M/s Deepak.
May 15, 2021, Goods sold on credit to Dinkar Rs. 2,20,000.
May 22, 2021, Goods returned to M/s Deepak Rs. 90,000.
 May 25, 2021, Cash paid to M/s Deepak Rs. 3,00,000
May 26, 2021, Goods return from Dinkar Rs. 20,000.
May 30, 2021, Cash received from Dinkar Rs. 2,00,000.
May 31, 2021, Salary paid Rs,. 18,000.
May 30, 2021, Rent paid Rs. 8,000.

Required: Journal, ledger and trial balance

13. The following transaction has been given relating to Kirtipur service oriented
organization for the year 2022.
a. Service revenue received Rs. 4,50,000
b. Service revenue received in advance Rs. 50,000
c. Salary expenses paid Rs. 75,000 and payable Rs. 25,000
d. Interest expenses paid Rs. 24,000 and payable Rs. 16,000
e. Insurance expense paid Rs. 30,000 and payable Rs. 10,000
f. Rent expenses paid Rs. 40,000
g. Supplies expenses. 52,000
h. Printing and stationary paid Rs. 38,000

Required: Journal, ledger and trial balance

1. he following transactions are given to you relating to ABC TRDING
a. Started business with capital of Rs. 2,00,000 by depositing into bank
b. Purchase goods of Rs. 50,000
c. Purchase good on credit of Rs.20,000
d. Withdrawn from bank of Rs. 50,000
e. Withdrawn goods for personal use of Rs. 13,000
f. Commission paid by Cheque Rs.20,000
g. Sold goods to Raman of Rs.5,00,000, paid cash Rs.4,60,000 only.
h. Salary paid by cheque of Rs. 12,000 and salary outstanding of Rs. 3,000
i. Wages paid to Ram Rs.8,000
j. Received From Raman in full settlement of his account Rs.38,000
k. Machinery purchase for Rs. 30,000
l. Depreciation charge on machinery Rs.5,000
Require: journal, ledger and trial balance and worksheet
2. Prepared the trial balance from the following information
a. Service revenue received Rs. 50,000
b. Salary exp paid Rs. 15,000
c. Advertising exp paid Rs.3,500
d. Interest exp paid Rs. 2,400 and payable Rs. 1,600
e. Insurance exp paid Rs. 3,000 and payable Rs. 1,000
f. Purchase of equipment Rs. 50,000
g. Deprecation of Rs. 6,000
h. Rent exp Rs. 4,500 and advance rent 2,000 paid
i. Supplies exp. 5,200
j. Printing and stationary Rs. 3,800
k. Other exp paid Rs. 4,200

3. Prepared the trial balance from the following information

l. Service revenue received Rs. 20,000
m. Salary exp paid Rs. 5,000
n. Advertising exp paid Rs.3,500
o. Interest exp paid Rs. 2,000 and payable Rs. 600
p. Insurance exp paid Rs. 3,000 and payable Rs. 1,00
q. Deprecation of Rs. 2,000
r. Rent exp Rs. 1,500
s. Supplies exp. 1,200
t. Printing and stationary Rs. 800
u. Other exp paid Rs. 400
4. Prepared the adjusted trail balance (Ref. question no. 2 )
 Earned service revenue Rs. 4,000
 Salary due Rs. 800
 Stationary on hand the end Rs.600
 40% prepaid rent expired at the end.
 Other exp payable Rs. 1,000 at end
5. Prepared the adjusted trail balance (Ref. question no. 3 )
 Earned service revenue includes unearned service revenue Rs. 400
 Salary prepaid Rs.1,200
 Stationary on hand the end Rs.100
 Outstanding rent Rs. 150
 Other exp payable Rs. 500 at end
6. Prepared income statement from the following information
Service revenue Rs. 40,000
Salaries exp. Rs.7,000
Rent exp. Rs. 3,000
Interest exp. Rs. 2,000
Other revenue Rs. 1,500
Insurance exp. Rs. 4,000
Supplies exp. Rs. 12,000
Depreciation Rs. 3,500
Salaries and wages Rs. 2,500
7. Prepared income statement from the following information
Service revenue Rs. 30,000
Salaries exp. Rs.5,000
Rent exp. Rs. 2,000
 Interest exp. Rs. 1,000
Other revenue Rs. 500
Insurance exp. Rs. 2,000
Supplies exp. Rs. 7,000
Depreciation Rs. 2,500
Salaries and wages Rs. 2,500
Trial balance
What is trial balance?
Trial Balance is a statement summarizing the closing balance of all the ledger accounts, prepared
with the view to verify the arithmetical accuracy of ledger posting. In Trial balance, all the ledger
balances are posted either on the debit side or credit side of the statement. The total of debit
balance in trial balance should match with a total of credit balance, only then it is said to be
arithmetically accurate. Trial balance is a primary source for preparing various financial
statements such as Trading and Profit & Loss account, Balance sheet etc.

What are the objectives of preparing trial balance?

As the name suggests, it’s a statement prepared to ensure that journal and ledger postings are
done correctly so that closing balances can be considered for preparing the final accounts and
other financial statements. Trial Balance acts as a pre-check before preparing the other financial
statements. The following are some of the important objectives of trial balance.

1. To check arithmetical accuracy of accounts

2. To help in locating errors
3. To provide summary of ledgers.
4. To help in preparation of final accounts.

What is the Importance of preparing trial balance?

What are the errors which disclose by trial balance?
1. Omission to post an item from subsidiary book to ledger account.
2. Posting an item to the wrong side of the correct ledger account
 3. Posting an item to the wrong side of wrong ledger account
4. Posting an wrong amount to the correct ledger
5. Posting to the wrong amount to wrong ledger
6. Mistake in carrying forward the total of subsidiary accounts
7. Mistake in carrying forward from one page to another
8. Mistake in totaling of trial balance itself.

Errors does not disclose by trial balance

Though such errors occur in the books of accounts, the total of debit and credit balance will be
the same. The trial balance will tally. Errors of complete omission, error of principle,
compensating error, wrong entry in the subsidiary books are not disclosed by the trial balance.

There are some errors in preparing the trial balance which does not affect the equality of debits and credits
of the trial balance but violates its objective of checking the accuracy of the accounts. These are errors
that remain undetected in spite of the agreement of a trial balance.
Error of principle – When the fundamental principle of accounting is violated while preparing the
accounts, this is known as error of principle. These errors are made when there’s no proper distinction
between capital and revenue items i.e., capital expenditure being treated as revenue expenditure and vice
versa.
Compensating errors – Compensating errors is when the effect of one error is neutralized by some other
errors. For example, if Ram’s account is debited with 500 instead of 5000 and on the other hand
Shyam’s account is debited with 5000 instead of 500. This situation would not have any effect on the
trial balance .
Error of complete omission – If a transaction is completely omitted or not recorded in the journal or any
subsidiary books, it is termed as error of omission. Such error will not effect the trial balance as it is not
recorded on the debit side of an account nor on the credit side of another account.
 Rectification of errors
When the trial balance tallies it provides us only with the proof of the arithmetical accuracy of
the ledger accounts. However, there may still be some errors present. Some errors affect the trial
balance while some do not. When the trial balance does not tally, it is a clear indication of the
presence of errors. We need to identify and locate these errors. Thus, after locating them
Rectification of Errors is also necessary.
On the basis of rectification of errors, we can classify the errors into the following two broad
categories:
1. Errors not affecting the Trial Balance / Before preparing trial balance
2. Errors affecting the Trial Balance / After preparing trial balance

The errors need to be categorized in these categories because we can usually rectify the errors
not affecting the trial balance by passing a rectification journal entry. While the errors affecting
the trial balance affect only one account and for these, we cannot pass a journal entry. However,
we can pass a journal entry only by opening a Suspense A/c.

Rectification of Errors not affecting the Trial Balance

These errors affect two or more accounts simultaneously. Thus, these are two-sided errors. We
can rectify these by passing a journal entry giving the correct debit and credit to the accounts. In
order to rectify an error, we need to cancel the effect of wrong debit or credit by reversing it and
restore the effect of correct debit or credit.
When there is short debit or excess credit in an account we need to debit the concerned account.
Whereas, when there is short credit or excess debit in an account we need to credit the concerned
account.
Complete omission to record an entry in the journal or the subsidiary books, incorrect recording
of transactions in the books, complete omission of posting and errors of principle are the
examples of these errors.

Rectification of Errors affecting the Trial Balance

These errors affect only one account. Thus, these are one-sided errors. We can rectify these
errors by giving an explanatory note in the account or by passing a journal entry with the help of
Suspense A/c. When we detect an error before posting to the ledger, we can correct it by simply
crossing the wrong amount, writing the correct amount above it and initializing it. Similarly, we
can also correct an error in the ledger account. Errors of casting, errors of carrying forward the
balances, errors of balancing the accounts, errors of posting the wrong amount in the correct
account, error of posting in the correct account on the wrong side, omitting to show an account in
the trial balance, posting in wrong side with wrong amount are the examples of errors affecting
the Trial Balance.
Suspense account
When the trial balance does not tally due to the one-sided errors in the books, an accountant puts
the difference between the debit and credit side of the trial balance on the shorter side as the
Suspense A/c. As and when we locate and rectify the errors, the balance in the Suspense A/c
reduces and consequently becomes zero. Thus, we cannot categorize the Suspense A/c. It is a
temporary account and can have debit or credit balance depending upon the situation.
While using the Suspense A/c to rectify the one-sided errors, the accountant needs to follow the
following steps:
1. Identification of the account with the error.
2. Ascertainment of the excess debit or credit or short debit or credit in the above account.
3. In case of short debit or excess credit in an account, we need to debit the concerned
account. Whereas, in case of short credit or excess debit in an account we need to credit the
concerned account.
4. Pass the necessary journal entry by debiting or crediting the Suspense A/c
Steps for Rectification:
The following three steps may usually be adopted while attempting to rectify an error:
(a) Ascertain what has actually been done, i.e., what the error is.
(b) Make sure what should be done, i.e., the correct record.
(c) Decide what correct entry is to be made and pass rectification?
Certain errors affect only one side of an account. These one-sided errors do not require journal
entries for rectification.
In the case of such errors, an entry should be made on the debit side of an account to increase the
debit value or reduce the credit value of that account.
Or an entry should be made on the credit side of an account in order to increase the credit value
or reduce the debit value of that account.
There are errors that affect both the accounts found in a transaction. These two-sided errors can
be rectified by appropriate journal entries designed either to record an omission or to rectify an
error of commission or principle.

For example
Rectification of One-Sided Errors:
Errors in totaling of subsidiary books: This type of errors will affect their respective ledger
accounts. Hence, they should be rectified accordingly.
(a) Purchase book has been over cast by Rs.600 [for the month of January.]
(b) Sales book has been under cast by Rs.300.
(c) Purchase Returns Book has been over cast by Rs.150.
(d) Sales Returns Book has been under cast by Rs.60.

Rectification:
(a) Over casting of Purchase Book will result in excess debit of purchases a/c, hence, it should be
credited with Rs.600.
(b) Under casting of Sales Book will result in under crediting of sales a/c, hence the sales a/c
should be credited with Rs.300.
(c) Over casting of Purchases Returns Book will result in over crediting of Purchases Returns
a/c, hence the purchases returns a/c should be debited with Rs.150.
(d) Under casting of Sales Returns Book will result in under debiting of sales returns a/c, hence it
should be debited with Rs.60.
Errors of Carry forward: This type of error is committed by taking a wrong figure from one page
to another page.
Example 2:
(a) A total of Rs.596 in the purchases book has been carried forward as Rs.695.
(b) The total of sales book Rs.484 on page 20 was carried forward to page 21 as Rs.448.
(c) Purchase returns book was carried forward as Rs.1220 instead of Rs.1120.
(d) Sales Returns Book was carried forward as Rs.678 instead of Rs.768.
Rectification:
(a) The effect of this error is that purchase a/c will be debited more by Rs.99 (695 – 596). Hence
purchase a/c should be credited with Rs.99.
(b) The effect of this error is that the sales a/c will be credited less by Rs.36 (484 – 448). Hence
the sales a/c should be credited with Rs.36.
(c) The effect of this error is that the purchases returns a/c will be credited more by Rs.100 (1220
-1120). Hence the purchases returns a/c should be debited with Rs.100.
(d) The effect of this error is that the sales returns a/c will be debited less by Rs.90 (768 – 678).
Hence the sales returns a/c should be debited with Rs.90.
Errors of Posting:
These errors, known as errors of commission, may occur as
(a) Failure to post to the personal account in the ledger
(b) Posting wrong amount on the correct side of the ledger
(c) Posting the correct amount on the wrong side of the ledger
(d) Posting a wrong amount on the wrong side of the ledger
Example 3:
(a) Purchases from Anish for Rs.2000 have not been posted to his personal a/c.
(b) Sales to Priya for Rs.3600 have been posted to her account as Rs.6300.
(c) Purchases from Durga for Rs.1500 have been posted to the debit of her a/c.
(d) Sales to Meena for Rs.4200 have been posted to her credit as Rs.2400.
Rectification:
(a) Anish a/c should be credited with Rs.2000.
(b) Priya’s a/c should be credited with Rs.2700.
(c) Durga’s a/c should be credited with double the amount i.e., Rs.3000.
(d) Meena’s a/c should be debited with Rs.6600 (i.e., Rs.4200 + 2400).

Homework assignment
Practice

1. Rectify the following errors after preparing trial balance

a. Debit side of cash book under cast by Rs. 8500.
b. Telephone expenses includes Rs.9,000 paid for the telephone bill of
the proprietors residence.
c. Cash withdrawn from bank of Rs. 12,000 but omitted to record in cash book.
d. Wages paid Rs. 30,000 for installation of plant but debited to wages account
e. Sales book overcast by Rs. 3,500.
f. Salary paid to Sushmita Rs.12500 but wrongly debited to her account.
g. Cash paid for purchase of Rs.1935 but omitted to record in cash book.ty
h. Cheque paid against miscellaneous expenses of Rs. 7900 but wrongly recorded in
bank column of cash book Rs.9700.

2. Rectify the following errors

a. Telephone expenses includes Rs.6,000 paid for the telephone bill at
the proprietors residence.
b. Rs. 40,000 withdrawn from bank for office use debited to drawing account.
c. Deposited into Bank Rs. 49,000 but wrongly debited to cash book of bank column
Rs. 94,000
d. Wages paid Rs. 30,000 for installation of plant but debited to wages account.
e. Debit side of cash book overcast by Rs. 4,000.
f. Salary paid to Ruchi but wrongly debited to her accounts.

3. Rectify the following errors after preparing trial balance

a. Debit side of cash book over cast by Rs. 4500.
b. Telephone expenses includes Rs.9,000 paid for the telephone bill at
the proprietors residence.
c. Cash withdrawn from bank of Rs. 9,000 but omitted to record in cash book.
 d. Wages paid Rs. 40,000 but debited to plant account.
e. Sales book under cast by Rs. 1,500.
f. Salary paid to Bishu Rs.12500 but wrongly debited to his account.
g. Cash paid for purchase of Rs.935 but omitted to record in cash book.
h. Cheque paid against miscellaneous expenses of Rs. 7,100 but wrongly recorded in
bank column of cash book Rs.1700.

6. Rectify the following errors after preparing trial balance

1. Debit side of cash book overcast by Rs. 2,500.

2. Rs. 40,000 withdrawn from bank for office use but debited to drawing account.
3. Deposited into Bank Rs. 36,000 but wrongly debited to cash book of bank column
Rs. 63,000
4. Debit side of cash book overcast by Rs. 4,000.
5. Salary paid to Sikha Rs. 55,000 but wrongly debited in her accounts twice.
6. Cheque paid against miscellaneous expenses of Rs. 4900 but wrongly recorded in
bank column of cash book Rs.9400.
7. Cheque issued against purchase of furniture Rs. 30,000 but debited to furniture account
Rs. 3,000.

7. Rectify the following errors after preparing trial balance

a. Amount paid for the installation of the machinery Rs.10000 was posted to the
Repairs and maintenance A/c.
b. Total of Purchases book Rs. 50000 was not posted to the ledger.
c. Goods returned to John Rs. 3000 were recorded in Sales Book.
d. Salary paid to Ram Rs. 6000 was debited to his personal account.
e. Depreciation written-off on furniture Rs. 500 was not posted to the furniture
account.

8. Rectify the following errors after preparing trial balance

I. Deposited into Bank Rs. 36,000 but wrongly debited to cash book of bank
column Rs. 63,000
II. Debit side of cash book overcast by Rs. 14,000.
III. Salary paid to Sanchita Rs. 15,000 but wrongly debited in her accounts
twice.
IV. Cheque paid against miscellaneous expenses of Rs. 4900 but wrongly
recorded in bank column of cash book Rs.9400.
V. Plat purchased of Rs. 1,00,000 but wrongly debited to furniture account Rs.
10,000.
VI. Depreciation charges on furniture Rs. 25,000 but debited to furniture
account only.
9. Rectify the following errors after preparing trial balance
VII. Debit side of cash book overcast by Rs. 2,500.

VIII. Rs. 40,000 withdrawn from bank for office use but debited to drawing
account.
IX. Deposited into Bank Rs. 36,000 but wrongly debited to cash book of bank
column Rs. 63,000
X. Debit side of cash book overcast by Rs. 4,000.
XI. Salary paid to Sikha Rs. 55,000 but wrongly debited in her accounts twice.
XII. Cheque paid against miscellaneous expenses of Rs. 4900 but wrongly
recorded in bank column of cash book Rs.9400.
XIII. Cheque issued against purchase of furniture Rs. 30,000 but debited to
furniture account Rs. 3,000.