The accountant of X prepared the Trial Balance at the end of the year on 31st March, 2015. But there was
difference and the accountant put the difference in the Suspense Account. Rectify the following
errors found and prepare the Suspense Account:
(a) The total of the returns outward book 420 has not been posted in the ledger
(b) A purchase of 350 from Has been entered in the sales book. However Ys Account has been
correctly entered
(C) A sale of 390 to Z Has been credited to his account 290.
(d) Old furniture sold for 5,400 had been entered 4,500 in Sales Account.
(e) Goods taken by the proprietor 500 have not been entered in the books at all.