State Gauss’s law in electrostatics and apply it to derive an expression for the electric field due to a uniformly charged infinite plane sheet.
Give journal entries to rectify the following errors assuming that suspense
account had been opened.
(a) Goods distributed as free sample ` 5,000 were not recorded in the books.
(b) Goods withdrawn for personal use by the proprietor ` 2,000 were not
recorded in the books.
(c) Bill receivable received from a debtor ` 6,000 was not posted to his
account.
(d) Total of Returns inwards book ` 1,200 was posted to Returns outwards
account.
(e) Discount allowed to Reema ` 700 on receiving cash from her was
recorded in the books as ` 70
Rectify the following errors :
(a) Depreciation provided on machinery ` 4,000 was not posted.
(b) Bad debts written off ` 5,000 were not posted.
(c) Discount allowed to a debtor ` 100 on receiving cash from him was not
posted.
(d) Discount allowed to a debtor ` 100 on receiving cash from him was not
posted to discount account.
(e) Bill receivable for ` 2,000 received from a debtor was not posted.
Rectify the following errors assuming that suspension account was opened.
Ascertain the difference in trial balance.
(a) Furniture purchased for ` 10,000 wrongly debited to purchase account
as ` 4,000.
(b) Machinery purchased on credit from Raman for ` 20,000 recorded
through Purchases Book as ` 6,000.
(c) Repairs on machinery ` 1,400 debited to Machinery account as
` 2,400.
(d) Repairs on overhauling of second hand machinery purchased ` 2,000
was debited to Repairs account as ` 200.
(e) Sale of old machinery at book value ` 3,000 was credited to sales account
as ` 5,000.
Rectify the following errors and ascertain the amount of difference in trial
balance by preparing suspense account:
(a) Credit sales to Mohan ` 7,000 were posted as ` 9,000.
(b) Credit purchases from Rohan ` 9,000 were posted as ` 6,000.
(c) Goods returned to Rakesh ` 4,000 were posted as ` 5,000.
(d) Goods returned from Mahesh ` 1,000 were posted as ` 3,000.
(e) Cash sales ` 2,000 were posted as ` 200
Rectify the following errors:
(a) Sales book undercast by `300.
(b) Purchases book undercast by `400.
(c) Return Inwards book undercast by `200.
(d) Return outwards book undercast by `100.
Rectify the following errors:
(a) Credit Sales to Mohan ` 7,000 were recorded in purchases book.
(b) Credit Purchases from Rohan ` 9,00 were recorded in sales book.
(c) Goods returned to Rakesh ` 4,000 were recorded in the sales return
book.
(d) Goods returned from Mahesh ` 1,000 were recorded in purchases return
book.
(e) Goods returned from Nahesh ` 2,000 were recorded in purchases book.
Rectify the following errors:
(i) Credit sales to Mohan ` 7,000 were recorded as `7,200.
(ii) Credit purchases from Rohan ` 9,000 were recorded as ` 9,900.
(iii) Goods returned to Rakesh ` 4,000 were recorded as ` 4,040.
(iv) Goods returned from Mahesh ` 1,000 were recorded as `1,600
Rectify the following errors:
(i) Credit sales to Mohan ` 7,000 were not recorded.
(ii) Credit purchases from Rohan ` 9,000 were not recorded.
(iii) Goods returned to Rakesh ` 4,000 were not recorded.
(iv) Goods returned from Mahesh ` 1,000 were not recorde
+91 94284 01196
© Copyright 2025. Doubtora. All Rights Reserved
