The following errors were detected before preparation of trial balance. Rectify them.
(a) Purchases returns book is undercast by Rs. 500.
(b) Purchases returns book is overcast by Rs. 600.
(c) Sales returns book is undercast by Rs. 700.
(d) Sales returns book is overcast by Rs. 800.

The following errors were detected before preparation of trial balance. Rectify them.
(a) The total of purchases book is carried forward to the next page Rs. 100 short.
(b) The total of purchases returns book is carried forward to the next page Rs. 200 excess.
(c) The total of sales book is carried forward to the next page Rs. 300 excess.
(d) The total of sales returns book is carried forward to the next page Rs. 400 short.

What is meant by error of principle?

What is meant by error of partial omission?

State the account/s affected in each of the following errors:
(a) Goods sold to Vasu on credit for Rs.1,000 was not recorded in the sales book.
(b) The total of sales book Rs.2,500 was posted twice.

The following errors were located after the preparation of trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.
(a) The total of sales book was undercast by Rs.350.
(b) The total of the discount column on the debit side of cash book Rs.420 was not posted.
(c) The total of one page of the purchases book of Rs.5,353 was carried forward to the next page as Rs.5,533.
(d) Salaries Rs.2,400 was posted as Rs.24,000.
(e) Purchase of goods from Sembiyanmadevi on credit for Rs.180 was posted to her account as Rs.1,800

What is error of omission?

What is error of commission?

Is it necessary that a suspense account will balance off after rectification of the errors detected by the accountant? If not, then what happens to the balance still remaining in suspense account?

Will the trial balance agree in case of errors of partial omission? Why?