Rectify the following errors.
(i) The Sales book of December was added short by Rs. 500.
(ii) A periodical total of the Purchases book was short by Rs. 5,000.
(iii) The total of Purchases return Book has been undercast by Rs. 1,500.
(iv) The Sales return book is added Rs. 200 short.

The Accountant in a firm committed the following errors.
(a) Rent paid to landlord Rs. 12,600 was debited to the Landlord's personal account.
(b) Sold Computer for Rs. 6,000 was entered in sales account.
(c) Cash drawn by the proprietor for his personal use Rs. 7,400 was debited to Trade expenses account.
(d) Repairs to machinery Rs. 500 was passed through the Machinery account. Rectify the above errors.

What are the types of errors at the stage of journalising?

What are the types of errors at the stage of posting?

What are the types of errors at the stage of preparing trial balance?