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17.8                                                   Double Entry Book Keeping—CBSE XI

                       5.  A bookkeeper failed to balance his Trial Balance, the credit side exceeding the debit side
                        by ` 175. This amount was entered in a Suspense Account. Later, the following errors were
                        discovered:
                          (i)  The total of the credit side of Ramesh’s Account was overcast by ` 100.
                         (ii)  The Discount Received Account had been cast short by ` 100.

                        (iii)  Goods worth ` 100 purchased from Chandra were wrongly entered in the Sales Book.
                             The account of Chandra was correctly credited.

                         (iv)  The total of the Returns Outward Book amounting to ` 200 was not posted to the Ledger.
                         (v)  A credit balance of ` 755 of the Rent Receivable Account was shown as ` 570.
                         (vi)  Goods worth ` 620 sold to Raj were correctly entered in the Sales Book but posted to
                             Raj’s Account as ` 260.               [Ans.: Total of Suspense Account—` 660.]
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