23. Trial Balance of Anuj did not agree. It showed an excess credit of ₹6,000. He put the difference to Suspense Account. He discovered the following errors.

(a) Cash received from Ravish ₹8,000 posted to his account as ₹6,000.

(b) Returns Inwards book overcast by ₹1,000.

(c) Total of Sales Book ₹10,000 was not posted to Sales Account.

(d) Credit purchases from Nanak ₹7,000 were recorded in Sales Book. However, Nanak’s Account was correctly credited.

(e) Machinery purchased for ₹10,000 was posted to Purchases Account as ₹5,000. Rectify the errors and prepare Suspense Account.

[Ans. Total of Suspense Account 19,000]

(NCERT Numerical Q. 19)