While shutting his books of record, Om Prakash finds that the Trial Balance on that date, i.e. 31st March, 2011 is out by Rs. 907 abundance charge. He puts the distinction in a recently opened Suspense Account and readies his last records which uncover a benefit of Rs. 14,780 for the year finished 31st March, 2011. In April 2011, the accompanying slips were identified in the records for the year 2010-11;
(i) Purchases book was undercast by Rs. 1,000.
(ii) Cash got from Jamna Das Rs. 687 was presented on the charge of Janki Das as Rs. 678.
(iii) Discount got Rs. 7,630 and markdown permitted Rs. 6,873, the aggregates of the suitable segments in real money book were not presented on the record.
(iv) Schedule of indebted individuals was totalled Rs. 16,280 rather than Rs. 16,380. Om Prakash keeps up procurement for terrible obligations @ 5%.
(v) Bank charges and premium, Rs. 115 stayed unposted to the charge side of the ostensible record.
(vi) Depreciation on furniture Rs. 2,970 was wrongly recorded as Rs. 2,790.
Pass diary sections to amend the aforementioned slips, plan Suspense Account and Profit and Loss Change Account and find out the right measure of benefit for the year finishing 31st March, 2011.