Following errors are discovered in the Books of Sita Ram. Make the necessary entries to rectify them.
(i) Purchases journal was Rs. 2,150.
(ii) Rs. 500 received from K. Krishna was debited to his account.
(iii) An amount of Rs. 3,000 withdrawn by the Proprietor of the firm for his personal use was posted to the Traveling expense account.
(iv) An amount of Rs. 175 for a credit sale to R. Gopalan correctly entered in the sale book, has been debited to his account as Rs. 157.

Pass the journal entries rectifying the following errors:
(i) Purchases of office furniture of Rs. 10,000 was recorded in Purchases book.
(ii) Office rent of Rs. 15,000 was debited to the personal account of the landlord.
(iii) Old machine was sold for Rs. 5,000 was credited to Sales account.

Following are some accounting errors. Rectify the same through Suspense Alc.
(i) Goods Purchased from Manohar of Rs. 2,500 has been posted to the debit of his account.
(ii) Cash of Rs. 4,500 paid to Munish was credited to Manish.
(iii) Discount Rs. 100 allowed to Anthony was not debited to discount account.

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 posting?