Rectification of errors 24-25

Pass the rectification entries for the following transactions:
(i) Repairs to plant amounting to ` 2,000 had been charged to Plant and Machinery Account.
(ii) An entry of ` 1,450 representing the selling price of goods returned to Mohan had been made in Return Outwards Book and posted. The amount should have been ` 1,300, the invoice value of the goods in question.

(iii) A cheque for `8,500 received from Sandesh was credited to the account of Ramesh.
(iv) Goods to the value of `7,000 returned by Prateek were included in closing stock, but no entry was made in the books.
(v) Goods costing `5,000 were purchased for various members of the staff and the cost was included in 'Purchases'. A similar amount was deducted from the salaries of the staff members concerned and the net payments to them debited to Salaries Account.
(vi) Credit purchase of old machinery from Sohan for `1,70,000 was entered in the Purchase Book as purchase from Mohan for `7,10,000. `30,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery were debited to General Expenses Account.
(vii) Debit and Credit totals of discount columns in the Cash Book which come to `400 and `370 respectively have not been posted to Discount Accounts.

There was a difference in the Trial Balance of M/s. Jain & Sons, prepared for the year ended 31st March, 2024. The accountant put the difference in Suspense Account.
The following errors were found:
(i) Purchases Return Book total `400 has not been posted to Ledger Account.
(ii) `5,100 spent on legal expense for the newly acquired Building was debited to the Building Account as `1,500.
(iii) A sale of `6,540 to Rajat has been credited to his account.
Rectify the errors and show the Suspense Account with Nil closing balance.

A Trial Balance disclosed a difference of `417 placed on the credit side of the Suspense Account. Later on the following errors were located:
(i) Goods worth `200 purchased from Sohan had been posted to his account as `250.
(ii) A purchase of furniture for `500 was recorded in the Purchases Book.
(iii) Instead of crediting Gian’s Account with `512, it was debited with `215.
(iv) Goods worth `130 returned by Gian were entered in the Sales Book and posted therefrom to the credit of Gian’s Personal Account.
Pass the rectifying entries and prepare a Suspense Account.

There was a difference of `720 in the Trial Balance which has been transferred to the credit side of the Suspense Account. Pass the rectifying entries and prepare a Suspense Account to rectify the following errors:
(i) An amount of `375 now posted on the debit side of the Commission Account instead of `275.
(ii) Credit amount of `260 posted to the debit of the Personal Account as `360.
(iii) Goods sold to Surinder recorded in Purchases Book `300.
(iv) D’s bill for erection of godown at a cost of `1,200 has been charged to the Repairs Account.