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While Checking the Accounts of ABC the Following Discrepancies Were

Question 35

Multiple Choice

While checking the accounts of ABC the following discrepancies were noticed, even though the TrialBalance was made to balance by putting the difference to Suspense A/c.
(i) Sales day book for the month of June'12 was found overcast by ` 7,000.
(ii) A credit purchase of ` 3,000 was omitted to be recorded in the days book.
(iii) ` 4,300. Received from A credited to A A/c ` 3,400.
(iv) Purchase of Office Equipment worth ` 5,000 included in trading purchases.
From the above details what would have been the difference in Trial Balance which was made to balance by opening Suspense A/c.


A) Debit side short by ` 9,100 .
B) Credit side short by ` 9,100 .
C) Debit side more by ` 7,900 .
D) Credit side more by ` 6,100

Correct Answer:

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