Question

An Accountant finds the difference in the Trial Balance amounting to Rs. 210 and put it in the Suspense Account. Later on he detects the following errors. Rectify the errors and prepare the suspense Account.

27 Aug 2021
Answer :
Word Count : 192

Journal Entries

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Particulars

L/F

Amount (Dr.)

Amount (Cr.)

Purchases  A/c         Dr.

Sales  A/c                  Dr.

                    To Ram

(For goods purchased from Ram Rs. 700 were passed through sales Book, now rectified.)