1) sales day book was undercast by Rs 200
2) a sale to mohan for Rs 78 though correctly entered in the sales day book was credited to his account
3) an item of Rs 30 representing discount allowed to a customer duly entered in his account but not posted to the discount account
4) commission Rs 150 paid had been posted twice to commission account
5) payment of trade expenses Rs 210 entered on the payment side of the cash book was omitted to be posted
Suspense Dr 200
To Sales 200
Mohan Dr 156
To Suspense 156
Discount Allowed Dr 30
To Suspense 30
Suspense Dr 150
To Commission 150
Trade Exp dr 210
To Suspense 210
To Sales 200
Mohan Dr 156
To Suspense 156
Discount Allowed Dr 30
To Suspense 30
Suspense Dr 150
To Commission 150
Trade Exp dr 210
To Suspense 210