In taking out the Trial Balance, book-keeper finds that he is out 3,809 excess debit. Being desirous of
closing his books he places the difference to a newly opened Suspense A/c which is carried forward. In
the next period he discovered that -
1317715 received from Xhas not been posted to his account.
2. A sum of 9,500 written off as depreciation on fixtures has not been posted to the Depreciation A/c
3. * 1,50,000 paid for furniture purchased has been charged to Ordinary Purchases A/c.
4. A discount of 3,742 allowed to a customer has been credited to him as 3,648.
5. The total of the Inwards return has been added 900 short.
6. An item of Sale for 5,900 was posted as 9,500 in the Sales Account
Give the rectifying entries and prepare the Suspense Account.