11. Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.

  1. Credit sales to Mohan ₹7,000 were posted to the credit of his account.
  2. Credit purchases from Rohan ₹9,000 were posted to the debit of his account as ₹6,000.
  3. Goods returned to Rakesh ₹4,000 were posted to the credit of his account.
  4. Goods returned from Mahesh ₹1,000 were posted to the debit of his account as ₹2,000.
  5. Cash sales ₹2,000 were posted to the debit of sales account as ₹5,000.

NCERT/Rationalised 2023-24/Numerical Questions/Q-11

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