35. While trying to close his books for the year ended 31st March, 2024, Mahesh found that the Trial Balance did not agree. He traced the following errors:
(i) In the Sales Book for the month of January total of Page No. 2 was carried forward to Page No. 3 as ₹1,000 instead of ₹1,200 and total of Page No. 6 was carried forward to Page No. 7 as ₹5,600 instead of ₹5,000.
(ii) Goods returned to Ram ₹1,000 were recorded in the Sales Book.
(iii) Cheque for ₹1,600 from Noor was dishonoured and posted to credit of Furniture Account.
Rectify the above errors.
(KVS, Modified)
T.S.Grewal/2024 Edition/Practical Problems/Q-35
For full question, please refer to the text book T.S.Grewal’s Double Entry Book Keeping-Financial Accounting, Textbook for CBSE Class XI published by Sultan Chand & Sons Pvt. Ltd.