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Sometimes errors are committed, when the transaction is recorded in an incorrect subsidiary book. Purchases of goods on credit should be recorded in the purchases book but it may wrongly be recorded in the sales book. Sales of goods on credit may be wrongly recorded in purchases book. In the same way, the   transaction of bills receivable book may be wrongly recorded in the bills payable book. The error involves two  subsidiary books. the one in which posting has not been made and the other wherein posting has been wrongly  made. Personal accounts may also be involved, if correct posting has not been made in the personal account. Rectification of these errors is illustrated as under:

  1. Goods sold to Mohan for $. 3,700 was wrongly passed through purchases book.
  2. Goods sold io Mohan for $ 3, 700 was wrongly passed through purchased book but correctly

posted at the debit side of Mohan’s accoum

  1. Goods purchased from Masood for $. 300 was passed through sales book.
  2. Goods purchased from Masood for $. 300 was passed through sales book but correctly credited to Masood’s account
  3. Goods returned by Kapil Dev. for $. 150 were passed through returns outward book.
  4. Bills drawn on Ayub for $. 2,000 was passed through bills payable book..
  5. Bills payable worth $. 1,500 accepted in favour of Snedon, was passed through bills receivable book with $. 150 and Snedon ‘s account was correctly debited.
  6. Goods returned to Hirwanifor $. 600 was passed through sales book.
  7. Goods purchased from Ram Babufor $. 110 was passed through return inward book.

 

Solution.

Amount

Particulars                     L.F.

Date                                                                                                       Debit                   Credi1

$.                          $

  1. Mohan’s A/c                                           Dr.                                  7.400

To Purchases A/c                                                                                                              3,700

To Sales Ale                                                                                                                       3,700

(Being sales of goods to Mohan wrongly passed through purchases book, now rectified)

 

  1. Suspense A/c                                           Dr.                               7,400

To Sales A/c                                                                                                                3,700 To Purchases A/c                                                                                                            3,700

(Being goods sold to Mohan, wrongly passed through purchases book

but correctly debited to Mohan’s account, now rectified)

 

  1. Purchases A/c                                         Dr.                            300

Sales A/c                                                  Dr.                            300

To Masood A/c                                                                                                         600

(Being goods purchased from Masood wrongly passed through sales

book, now rectified)

 

  1. Purchases A/c                                      Dr.                             300

Sales A/c                                             Dr.                              300

To Suspense A/c                                                                                                     600

(Being goods purchased from Masood wrongly passed through sales

book but correctly credited to Masood, now rectified)

 

  1. Returns Inward A/c                            Dr.                               150

Returns Outward A/c                                     Dr.                               150

To Kapil Dev A/c                                                                                                        300

(Being goods returned by Kapil Dev wrongly passed through purchase

return book, now rectified)

 

6.  Bills Receivable A/c                                  Dr.                              2,000

Bills Payable A/c                                      Dr.                              2,000

To Ayub A/c                                                                                                                     4,000

(Being bills drawn on Ayub was passed through bills payable book,

now rectified)

 

7. Suspense A/c                                             Dr.                              1,650

To B/P A/c                                                                                                                          1.500

To B/R A/c                                                                                                                          150

(Being acceptance of B/P was recorded in the bills receivable book,

now rectified)

 

8. Sales A/c                                                      Dr.                              600

To Purchases Return A/c                                                                                                   600

(Being goods returned to Hirwani was wrongly passed through sales

book, now rectified)

 

9. Purchases A/c                                             Dr.                              110

To Returns Inward A/c                                                                                   110                 

(Being goods purchased from Ram Babu was wrongly passed through

returns inward book, now rectified)

 

 

Explanation.     It should be noted that an error in the subsidiary book means an error also in the personal accounts of the parties concerned. For example, if purchases from Ram Das Gupta has not been recorded in the purchases book, it will also mean that it has not been credited to the account of Ram Das Gupta too. If this transaction has been recorded in the sales book, it will also mean that Das Gupta’s account must have been debited through sales book. While rectifying this mistake, purchase account will be debited because it was omitted to be debited, sales account will also be debited to neutralise the effect of it being incorrectly and unnecessarily credited. Das Gupta’s account which should have been credited through purchases book has been wrongly debited through sales book. It is, therefore. Necessary that Das Gupta’s account should now

be credited with double amount.

 

In certain cases, it is specifically mentioned that the mistake bas been committed in the subsidiary book and parties accounts have been correctly posted. In these cases, rectification will be made in the subsidiary books only. Parties accounts need not be rectified. For example, purchases of goods from Azhar for $. 700 was passed through sales book but Azhar’s account was correctly credited. Azhar’s account will neither be debited nor credited in the rectifying entry because there is no mistake in it. While rectifying this error purchase account will be debited because it was not debited by mistake. Sales account will also be debited because it was unnecessarily credited. As both purchases and sales accounts have been debited and there is no other account to be credited, suspense account will be credited in the rectifying entry.

 

In certain cases, transaction is omitted from a subsidiary book having debit balance and by mistake entered in another subsidiary book having also debit balance, it will be assumed that parties accounts have been posted correctly. This fact has been illustrated in the errors numbers 8 and 9. In the 8th error goods  returned to Hirawani was posted to sales book. Hirawani’s account which should have been debited through purchases return book has still been debited through sales book. Hirawani’s account will, therefore be neither debited nor credited in the rectifying entry. While rectifying the error purchases return account will be credited because it was not credited and sales account will be debited because it was unnecessarily credited. Recording in the sales book means that sales account has been credited.

 

 

                                           (SUSPENSE ACCOUNT)

 

Meaning of Suspense Account

 

While maintaining books of accounts, we are likely to commit certain errors of omission or principles or errors in calculation. In case of certain errors. the debit and credit side of trial balance do not tally each other. As final accounts are to be presented on the closing day of the accounting period, we cannot wait for long to discover mistakes and delay preparation of final accounts. It is therefore, necessary that certain temporary measures should be adopted to overcome the problem. We therefore, transfer the difference in the trial balance to ‘Suspense Account’ which is an imaginary account is used as temporary solution to the problem.

Later on, accounting treatment of transactions are checked and errors located. These errors are rectified. After the rectification of all errors, suspense account is automatically closed.

 

If the errors are detected before closing Ledger accounts, we may rectify these errors by making a posting at the debit or credit side of the concerned accounts, wherever it is necessary. These errors will not be rectified by opening suspense account. It may be noted that Suspense A/c is used to rectify those errors, which have been located after Trial Balance has been Prepared.

If errors are detected after the ledger accounts are closed, trial balance prepared and the difference transferred to suspense account, rectification of errors will be made through suspense account.

 

Treatment of Suspense A/c Balance

 

Suspense A/c is prepared after the Trial balance is prepared. In case the debit and credit side of the Trial Balance does not tally, the difference is temporarily transferred to Suspense Account. After the preparation of Trial balance. thorough checking of books of accounts is made. Mistakes are detected and rectified. If all the mistakes are rectified the Suspense Account is closed and no balance is left. Therefore. the question of its transfer anywhere does not arise.

 

If all errors are not rectified, Suspense A/c will show balance. In case the debit side of Suspense A/c exceeds the credit side, the excess is known as Debit balance, which is shown at the Assets side of the balance sheet. In case credit side is more than the debit side the difference is known as credit balance and shown at the liabilities side of the Balance Sheet.

 

After the Balance Sheet is prepared showing debit or credit balance of Suspense A/c, efforts are con continued to detect or rectify the errors.

 

           Illustration 13. A book-keeper while balancing his books found that there was a difference of $.86.12 in the trial balance. Being required to prepare the final accounts he placed this difference to a newly opened suspense account, which was carried forward to the next year when the following errors were discovered:-

 

(a)    Goods bought from a merchant for $ 5.31 had been posted to the credit of his account as $ 55.

(b)   A dishonored bill receivable for $ 200 returned by the bank had been credited to bank        account and debited to BIR Account.

(c)    An item of $ 10.63 entered in the sales returns book has been posted to the debit of the customer who returned the goods.

(d)   Sundry items of plant sold for $. 260 had been entered in the sales book, the total of that    book had been posted to sales account.

(e)    $. 60 owing by a customer had been omitted from the schedule of sundry debtors.

(j) $. 2.31 discount received from a creditor had been duly entered in his account, but not posted to discount account.

 

Give journal entries necessary to correct these errors and prepare the suspense account.

 

Solution.                                        Rectifying Journal Entries

Amount

Date                                               Particulars                  L.F.

  Debit                          Credit

    $.         p                     $.   P

(a) Merchant’s A/c                                                Dr.                          49           69

To Suspense A/c                                                                                                               49   69

(Being Rs. 55 posted to Merchant’s credit in place of Rs. 5.3 1,

now corrected)

 

(b) Acceptor’s A/c                                                 Dr.                         200       00

To Bills Receivable A/c                                                                                                  200   00

(Being dishonoured bills wrongly debited to BIR Ale,

now rectified)

 

(c) Suspense A/c                                                  Dr.                         21           26

To Customer’s A/c                                                                                                          21     26

(Being sales return of Rs. 10.63 wrongly posted to debit of

Customer, now corrected)

(d) Sales A/c                                                    Dr.                       260         00

To Plant A/c                                                                                                               260     00

(Being sale of plant wrongly credited to general sales,

now corrected)

 

(e) Sundry Debtors A/c                                     Dr.                       60          00

To Suspense A/c                                                                                                     60       00

(Being omission from sundry debtors, now rectified)

 

(j) Suspense A/c                                                Dr.                         2         31

To Discount received A/c                                                                                          2         31

(Being omission to record discount received. now rectified)

                                                               Suspense A/c

Dr.                                                                                                                                   Cr.

Date                           Particulars         J.F          Amount     Date   Particulars J.F.   Amount

    $             P                                          $            P

To Balance b/d                  86          12             By Merchant’s A/c   49           69

To Customers A/c              21           26             By Debtor’s A/c     60           00

To Discount A/c                 2              31

109            69                                        109         69

 

 

                                               (ASSIGNMENTS)

                                       THEORETICAL QUESTIONS

  1. A.    Objective Type Questions:

 

  1. Point out whether the following statements are True or False :

 

  1. 1.      It is incorrect to debit repairs account for the amount spent on the repairs of car chased second hand.
  2. 2.      Purchases account will be credited for goods taken by the proprietor for personal use.
  3. 3.      Bad debts account will be credited for recovering bad debts written off last year.
  4. 4.      Suspense account always shows debit balance.
  5. 5.      Errors of principles can be detected by trial balance.
  6. 6.      Undercasting purchases book is error of omission.
  7. 7.      If there is a mistake in the total of purchases book. supplier’s account will also be defective
  8. 8.      If wrong amount has been entered against a supplier of goods in the purchases book suppliers account will also be defective.
  9. 9.      Errors of complete omission are detected by trial balance.
  10. 10.  In case of compensating error one error neutralises the effect of tbe otber error.

Ans. 1. True 2. True 3. False 4. False S. False 6. False 7. False 8. True 9. False 10. True

 

 

 

II. Point out the suitable alternative answer:

 

1. Debiting wages account for wages paid for the construction of building is ……

    (a) error of omission                        (b) errors of commission

(c) errors of principle                                  (d) compensating errors.

 

2. The difference in the trial balance is transferred to ……

(a) capital account                                           (b) difference account

(c) suspense account                                       (d) profit and loss account.

 

3. Suspense account in the trial balance will be entered in the ……

(a) trading account                                          (b) profit and loss account

(c) balance sheet                                              (d) manufacturing account.

 

4. Errors detected before the preparation of trial balance will be rectified ……

(a) by opening suspense account                                (b) without opening suspense account

(c) by transferring to profit and loss account              (d) by transferring to trading account.

 

5. Salaries paid to Mohan amounting to $.700 will be debited to .. ….

(a) salaries account                              (c) cash account

(b) Mohan’s account                            (d) capital account.

 

6. Rent paid to landlord amounting to $ 70 was credited to rent account with $ 700. In the rectifying entry, rent account will be debite9 with ……

(a)$. 700                                                               (c) $. 770

(b)$. 70                                                         (d)$. 630.

 

7. A brief case purchased for $ 300 for the son of a partner was debited to trade expenses account with $ 30. Drawing account should be debited in the rectifying entry with……

(a)$. 300                                                             (c) $. 330

(b) $. 30                                                             (d) $. 270.

 

8. Ram’s A/c which should have been debited with $ 3,000 has been wrongly credited. It should be debited in the rectifying entry with ……

(a) double amount                                                    (b) triple amount

(c) same amount                                                       (d) half amount.

9. Ram & Sons, the dealer in furniture, debit furniture account for purchasing furniture on credit. It is an error of

(a) omission                                                              (b) principle

(c) compensation                                                        (d) commission.

 

10. Repair to plant will be debited to.

(a) repair account                                                 (b) plant account

(c) wages account                                                  (d) machinery account.

Ans. 1. (c) 2. (c) 3. (c) 4. (b) 5. (a) 6. (c) 7. (a) 8. (a) 9. (b) 10. (a).

 

  1. B.     Very Short Answer Type Questions:

 

  1. 1.      When do we use PIL Adjustment Account while rectifying journal entries ?
  2. 2.      Give two examples of capital receipts.
  3. 3.      If expenditure increases the value of assets, name the type of expenditure.
  4. 4.      Purchase of goods from Mohan for $ 2,000 was recorded in the sales return book. How will the error affect Mohan’s A/c.
  5. 5.      Where will you transfer the total of Purchases book ?
  6. 6.      Name the subsidiary books, whose balance is always debit.
  7. 7.      Give two examples of errors of Principle.
  8. 8.      Give two examples of Compensating errors.
  9. 9.      ·Name four errors which cannot be disclosed by preparing Trial Balance.

 

  1. Short Answer Type Questions :

 

  1. 1.      What do you mean by one sided error ? Give its three examples.
  2. 2.      What do you mean by rectifying entry ?
  3. 3.      Why do we need Suspense Ale ?
  4. 4.      Differentiate between capital and revenue expenditure.
  5. 5.      What is difference between the repairs of new assets and old assets from accounting point of view?
  6. 6.      When the journal entry is passed with the double amount ?
  7. 7.      What journal entry will be required. if the proprietor withdraws goods from the business for personal use?
  8. 8.      Explain briefly compensating errors.
  9. 9.      Explain the errors of principle and give two examples of such errors.
  10. 10.  What is the purpose of preparing suspense account ?
  11. 11.  Explain with example the meaning of error of principle.
  12. 12.  What is meant by errors of ommission ? Give any one example.
  13. 13.  What is Suspense Account ? When is it opened ?

 

D. Long Answer Type Questions :

I. What do you mean by errors? What are its different types ? Explain them briefly.

2. What are the different types of errors of commission ? Explain these errors.

3. How will you rectify errors of undercasting and overcasting in the :

(a) Purchases book                                        (b) Sales book

(c) Returns inward book                                (d) Returns outward book.

 

 4. What do you mean by capital expenditure and revenue expenditure? Give five examples each of the capital and revenue expenditure.

 

5. Explain the meaning of errors of principle.

 

6. Explain five errors regarding proprietor’s withdrawal.

 

7. How will you rectify the following errors:

(a)    If posting is made at the debit side of the supplier’s account through purchases book.

(b)   If posting is made in sales book, instead of purchase book.

(c)    If posting is made in returns inward book, instead of return outward book.

(d)   If posting is made to the bills payable book, instead of bills receivable book.

 

8. Explain errors which are not detected by trial balance.

 

9. What is one sided error? Give two examples.

 

10. What is a suspense account? When is it opened and how is it closed ?

 

11. Explain errors of commission and give two examples of such errors with measures to rectify them.

                                             

 

  PRACTICAL QUESTIONS

 

1. Rectify the following errors :

 

(a)    Goods of $ 302 sold to Mohan was posted to his account as $. 32.

(b)   Repairs made were debited to buildings account $. 400.

(c)    $ 500 withdrawn by a trader for his personal use were debited to trade expenses account.

(d)   Furniture purchased for $ 2,000 was entered in the purchases book.

 

2. Rectify the following errors discovered by the accountant of M/s Ram & Sons :

(a)    Goods worth $ 130 sold to Prakash were posted to the debit of Naresh.

(b)   $. 125 cost of repairing the roof of shed wrongly charged to building account.

(c)    $. 4,000 paid for furniture purchased had been charged to ordinary purchase account.

(d)   A sum of $. 20 paid by way of rent was debited to landlord’s personal account.

 

3. Rectify the following errors :

(a)  The purchase of stationery $. 250 was debited to trade expenses account.

(b)  $. 2,000 received from Sunil has been wrongly entered from San jay.

(c)  $. 4,000 salary paid to the manager Kumar stands wrongly debited to his personal account.

(d)  $. 120 paid for repairs wrongly debited to buildings account.

(e)  A cheque of $ 1,000 paid to Ram wrongly debited to Ramu’s account.

 

4. Rectify the following mistakes committed in posting to Ledger account:

(a)    Machinery sold for $. 15,000 has been posted as cash sales.

(b)   A sum of $ I75 paid by way of rent was debited to landlord’s personal account.

(c)    Another sum of $. 1,500 paid for repairs of office fixtures was debited to office fixtures account.

(d)   Goods worth $. 4,000 returned by Prakash were received in stock but no entry was made in the books of

(a)  Accounts.

 

5. Pass journal entries to rectify the following errors :

(a)  Rent for residential accommodation of $. 1,500 debited to rent account :

(b)  $. 200 received from Rao were credited to Rai.

(c)  Construction of a new shed costing $. 13,000 debited to building repairs account.

(d)  An amount of $. 180 received on account of interest was credited to the commission account.

 

6. Rectify the following errors :

(a)  The total of the purchases book was cast short by $. 1,000.

(b)  An item of $. 150 representing returns inwards from Kumar was omitted to be entered in his account.

(c)  A sale of furniture amounting to $. 175 had been credited to sales account.

(d)  The credit side of Mohan’s account in the ledger has been overcast by $. 100.

(e)  $. 8,000 paid for the purchase of motor cycle for one of the partners had been charged to trade expenses

 

7. How would you rectify the following errors:

(a)  $. 12,080 realised by selling old machinery credited to sales account.

(b)  Goods worth $. 142 were purchased from Ram but $. 420 were credited to his account.

(c)  The purchases book was undercast by $. 300.

(d)  $. 5,000 spent on extension of building have been debited to building repairs account.

 

8. How would you rectify the following errors:

(a)   The total of the purchases book has been undercast by $. 100.

(b)   A sum of $. 250 written off as depreciation on machinery has been debited to machine1y account.

(c)    A credit sale of goods of $. 120 to Ramesh has been wrongly passed through the purchases book..

(d)   Goods worth $ 50 returned by H & Co. have not been recorded anywhere.

(e)    $. 150 paid to Dinesh posted to Dhir’s account.

 

9. Rectify the following errors :

(a)    Proprietor purchased jewellery for wife for $. 500 passed through purchases book.

(b)   Rent paid to landlord $. 400 debited to his personal account.

(c)    Goods returned by customer $. 100 entered in purchases returns book.

 

10. Rectify the following errors :

(a)  Wages paid for the construction of office debited to wages account $. 1,500.

(b)  Cartage paid for newly purchased furniture $. 10 was debited to cartage account.

(c)  Sales to X worth $. 400, posted to Y’s account.

(d)  Wages paid $. 2,550 were recorded in the cash book as $. 2,505.

(e) Purchases from Y worth Rs. 1.002 were omitted from the books.

 

11. On lst December 2004. Ram’s profit and loss account showed a net profit of $. 6,720. He finds that he has omitted some entries :

(a)  Goods costing $. 650 were sent to a customer on sale or return basis for $. 750. The entry was made in the sales book but the customer has not informed regarding   their acceptance by 31st Dec. 2004.

(b)  Wages outstanding $. 350 has not been taken into account.

(c)  In Dec. 2004, he spent $. 500 on constructing a cycle shed, which had been wrongly debited to repairs account.

(d)  Unexpired insurance $. 200 had not been taken into account, while preparing profit and loss account Pass necessary journal entries to correct the errors and omissions.

                                                                                                            

12. Rectify the following errors :

 

(a)  A sale of goods to Raja Ram for $. 2,500 was passed through the purcho.ses book.

(b)  Salary $. 800 paid to Hari Babu was wrongly debited to his personal account.

(c)  Furniture purchased on credit from Mohan Singh for $. 1.000 was entered in the purchases book.

(d)  $. 5.000 spent on the extension of building was debited to building repairs account.

(e)  Goods returned by Mani Ram $. 1,200 were entered in the returns outward book.

13. Give rectifying journal entries for the following errors :

 

(a)    A purchase of goods from A amounting to $ 2500 has been wrongly passed though the sales book.

(b)   $ 1,500 paid for furniture purchased has been charged to ordinary purchases account.

(c)    A cheque for $ 150 received from Ram Swaroop was dishonoured and has been posted to the debit of sales returns account.

(d)   An amount of $ 400 due from Mahesh Chand which had been written off as a bad debt was unexpectedly recovered and has been posted to the personal account of Mahesh Chand.

(e)    $ 1,200 paid in cash for a typewriter was chargr{) to office expenses account.

 

14. Rectify the following errors:

 

(a)    Goods worth $ 20 sold to Anil were posted to Sunil.

(b)   $ 1,000 paid for the purchase of furniture had been charged to ordinary purchases.

(c)    Repairs made were debited to buildings account $ 40.

(d)   An amount of $ 200 withdrawn by the trader for his personal use has been debited to trade expenses account.

(e)    $ 1,000 received on account of old machmery sold was posted as cash sales.

(f)    (j) Rent paid to Ram Lal $ 500 was debited to his personal account.

(g)   A purchase of goods from Dinanath amounting to $ 15O has been wrongly posted through sales book.

 

15. Rectify the following errors:

 

(a)    Goods valued $ 75 were purchased, received and taken into stock but were not recorded in the books.

(b)   Expenses outstanding. Wages $  650 ; Salaries $ 450 ; Advertisement $ 50; Lawyer’s charges

(a)    $ 100; Electricity charges $ 175.

(b)   Interest accrued on investment $ 37.

(c)    Goods costing $ 250 were taken away by the trader for his personal use and goods costing $ 50 were given away free to a hospital.

(d)   Depreciation to be written off: Buildings $ 2.500: Machinery $ 15,500 ; Motor vehicles $ 3,500 ; Furniture $ 300.

(e)    (j) A reserve of $ 80 is to be created for bad and doubtful debts.

(f)    $ 65 cash stolen by an ex-employee stood debited to a suspense account.

 

 

16. What journal entries would you pass for rectifying the following errors :

 

(a)    On 1st March, 1999 a sum of $ 2,000, spent on extension of building, was wrongly debited to the repairs account.

(b)   A sum of $150 paid to the chowkidar as his salary for the month of February was debited to the drawing account of the proprietor.

(c)    The sales book for the month of March was undercast $ 3000.

(d)   Goods returned by Mohan valuing $ 2500 was wrongly shown as purchases from him.

 

17. $ 500 previously written off as bad debts to Ram’s account were later on received and duly credited to his account.

 

(a)    Wha1 is the error in it?

(b)   How should it be rectified?

 

18. Rectify following errors:

 

(a)    Amount received from Mohan against a bad debts written off last year has been credited to Mohan’s account with $ 3,500.

(b)   Goods purchased from Naresh for $ 3,000 was passed through returns inward book.

(c)    Payment of rent of proprietor’s residence amounting to $ 2,000 was debited to rent account.

(d)   Payment of salaries amounting to $ 1.500 was debited to salaries account twice.

19. Rectify the following errors :

 

(a)   Goods amounting to $ 1.501 was returned to Sharda was passed through returns inward book.

(b)   Goods amounting to $ 705 was returned by Sharda was passed through purchases book.

(c)    Goods sold to Brown for $ 1,300 was passed through purchases book, but correctly debited to Brown’s account.

(d)   Returns outward book was overcast by $ LOO.

 

20. Rectify the following errors :

 

(a)   Goods returned by Ram were taken into stock but the transaction was not recorded.

(b)   Bills payable book was overcast by $ 150.

(c)    Salaries paid to Mahesh, the manager was debited to his personal account with $ 350.

(d)   Sales book cast short by $250.

 

 

21. Pass the necessary journal entries to rectify the following errors:

 

(a)   $ 450 received from Renu & Co. was posted to the debit of their account.

(b)   $ 200 being Purchases Returns was posted to the debit of Purchases account.

(c)    Discount $ 100 received was posted to the debit of Discount Account.

(d)   $ 473 paid for Repairs to Machinery was debited to Machinery Account as $ 173.

 

22. Rectify the following and explain their effects on Trial Balance :

 

(a)    $ 30 paid to Rajeshwari was posted to the credit of Rajeshwari.

(b)   Salary $ 500 paid to Accountant Sohan Lal was debited to his personal account.

(c)    Bills Receivable of $ 450 endorsed over to Suraj was not entered in the books.

(d)   Sales book carried forward $ 32 instead of $ 23.

(e)    Wages paid $ 2,550 were recorded in the Cash Book as $ 2,505.