Rectify the following errors assuming that suspense account was opened.

Ascertain the difference in trial balance.

(a) Credit sales to Mohan Rs. 7,000 were recorded in Purchase Book.

However, Mohan’s account was correctly debited.

(b) Credit purchases from Rohan Rs. 9,000 were recorded in sales book.

However, Rohan’s account was correctly credited.

(c) Goods returned to Rakesh Rs. 4,000 were recorded in sales return book. However, Rakesh’s account was correctly debited.

(d) Goods returned from Mahesh Rs. 1,000 were recorded through purchases return book. However, Mahesh’s account was correctly credited.

(e) Goods returned to Naresh Rs. 2,000 were recorded through purchases book. However, Naresh’s account was correctly debited.

(Ans : Difference in trial balance Rs. 6,000 excess debit).