✍️ Problems 11–20
11. ₹2,500 paid to creditor omitted to be posted in the ledger.
Suspense A/c Dr. 2,500
To Creditor’s A/c 2,500
12. Goods sold to Amit ₹3,000 recorded in Purchases Book.
Sales A/c Dr. 3,000
To Purchase A/c 3,000
Amit A/c Dr. 3,000
To Suspense A/c 3,000
13. Rent paid ₹4,000 posted to Building A/c.
Building A/c Dr. 4,000
To Rent A/c 4,000
14. ₹800 received from X not posted to his account.
X A/c Dr. 800
To Suspense A/c 800
15. Sales to Y ₹2,000 posted to Z’s account.
Z A/c Dr. 2,000
To Y A/c 2,000
16. Cash sales ₹6,000 not recorded in Cash Book.
Cash A/c Dr. 6,000
To Suspense A/c 6,000
17. Discount received ₹200 not posted to Creditors A/c.
Suspense A/c Dr. 200
To Creditors A/c 200
✅
18. Commission received ₹1,500 not posted to Commission A/c.
Suspense A/c Dr. 1,500
To Commission A/c 1,500
19. Cash paid to Krishna ₹1,000 wrongly debited to Kishan.
Kishan A/c Dr. 1,000
To Krishna A/c 1,000
20. Purchase ₹2,700 recorded as ₹7,200.
Suspense A/c Dr. 4,500
To Purchase A/c 4,500
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✍️ Problems 21–30
21. ₹3,000 paid to Ravi not posted to his account.
Suspense A/c Dr. 3,000
To Ravi A/c 3,000
22. Credit sale ₹8,000 to Kiran recorded as ₹800.
Kiran A/c Dr. 7,200
To Suspense A/c 7,200
23. Depreciation of ₹2,000 not recorded.
Depreciation A/c Dr. 2,000
To Suspense A/c 2,000
24. Cash sales ₹10,000 recorded as ₹1,000.
Cash A/c Dr. 9,000
To Suspense A/c 9,000
✅
25. Discount allowed ₹500 not posted to Discount A/c.
Suspense A/c Dr. 500
To Discount Allowed A/c 500
26. Bad debts of ₹1,200 written off not posted to debtor’s account.
Debtor’s A/c Dr. 1,200
To Suspense A/c 1,200
27. ₹1,000 received from customer but not recorded anywhere.
Cash A/c Dr. 1,000
To Suspense A/c 1,000
28. ₹4,000 paid to Ajay posted as ₹400.
Ajay A/c Dr. 3,600
To Suspense A/c 3,600
29. Returns inward ₹600 not posted to Sales Return A/c.
Suspense A/c Dr. 600
To Sales Return A/c 600
30. ₹5,000 credit purchase omitted from ledger.
Purchase A/c Dr. 5,000
To Suspense A/c 5,000
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✍️ Problems 31–40
31. Cash received ₹2,000 recorded as ₹200.
Cash A/c Dr. 1,800
To Suspense A/c 1,800
32. Purchase return of ₹900 recorded as ₹90.
Suspense A/c Dr. 810
To Purchase Return A/c 810
33. Cash paid to supplier ₹7,500 recorded as ₹750.
Supplier A/c Dr. 6,750
To Suspense A/c 6,750
34. Advertisement expenses ₹3,000 not posted.
Advertisement A/c Dr. 3,000
To Suspense A/c 3,000
35. Bank charges ₹500 omitted.
Bank Charges A/c Dr. 500
To Suspense A/c 500
36. ₹2,000 paid to creditor posted to Debtor A/c.
Debtor’s A/c Dr. 2,000
To Creditor’s A/c 2,000
37. Salary ₹4,000 wrongly debited to Wages A/c.
Wages A/c Dr. 4,000
To Salary A/c 4,000
38. Bill receivable ₹6,000 not posted to Bills Receivable A/c.
Bills Receivable A/c Dr. 6,000
To Suspense A/c 6,000
✅
39. Cheque dishonoured ₹3,000 not posted.
Debtor’s A/c Dr. 3,000
To Suspense A/c 3,000
40. Cash sales ₹9,000 recorded in journal only.
Cash A/c Dr. 9,000
To Suspense A/c 9,000
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✍️ Problems 41–50
41. Credit sale to Dinesh ₹4,000 recorded in Cash Book.
Dinesh A/c Dr. 4,000
To Suspense A/c 4,000
✅
42. Payment to supplier ₹6,500 recorded as ₹5,600.
Supplier A/c Dr. 900
To Suspense A/c 900
43. ₹1,500 paid for printing wrongly debited to Stationery.
Stationery A/c Dr. 1,500
To Printing A/c 1,500
44. ₹7,000 received from debtor not recorded.
Cash A/c Dr. 7,000
To Suspense A/c 7,000
45. Commission earned ₹2,000 not recorded.
Commission A/c Dr. 2,000
To Suspense A/c 2,000
46. Interest paid ₹600 posted twice.
Suspense A/c Dr. 600
To Interest A/c 600
47. Goods taken for personal use ₹3,000 recorded as sales.
Drawings A/c Dr. 3,000
To Sales A/c 3,000
48. Cash paid ₹2,500 not recorded in Cash Book.
Suspense A/c Dr. 2,500
To Cash A/c 2,500
49. ₹2,000 paid for postage posted to Rent A/c.
Rent A/c Dr. 2,000
To Postage A/c 2,000
50. Sale of ₹8,000 omitted from ledger.
Customer A/c Dr. 8,000
To Suspense A/c 8,000