posted to his account as Rs. , This is an error of .................................. The wrong effect has been : The correct effect should have been : The rectification entry will be. .
Cash paid to Neha Rs. , was not posted to her account. This is an error of .................................. The wrong effect has been : The correct effect should have been : The rectification entry will be : .
Sales returns from Megha Rs. , were posted to her account as Rs. , . This is an error of ..................................
The wrong effect has been : The correct effect should have been : The rectification entry will be : . Depreciation written off on furniture Rs. , was not posted to depreciation account. This is an error of ................
The wrong effect has been : The correct effect should have been : The rectification entry : Illustration Rectify the following errors : Credit purchases from Raghu Rs. , were not recorded. were recorded as Rs. , .
(iii) were recorded as Rs. , . (iv) were not posted to his account. (v) were posted to his account as Rs.
, . (vi) were posted to Reghav’s account. (vii) were posted to the debit of Raghu’s account. (viii) were posted to the debit of Raghav.
(ix) were recorded through sales book. Solution Purchases A/c To Raghu’s A/c (Credit purchases from Raghu omitted to be recorded, now corrected) Purchases A/c To Raghu’s A/c (Credit purchases from Raghu recorded as Rs. , instead of Rs , , now corrected) (iii) Raghu’s A/c To Purchases A/c (Credit purchases from Raghu recorded as Rs. , instead of Rs.
, ). (iv) Suspense A/c To Raghu’s A/c (Credit purchases from Raghu not posted to his account now corrected). (v) Suspense A/c , To Raghu’s A/c , (Credit purchases from Raghu Rs. , posted to his account as Rs.
, (vi) Raghav’s A/c To Raghu’s A/c (Credit purchases from Raghu wrongly credited to Raghav, now corrected) (vii) Suspense A/c , To Raghu’s A/c , (Credit purchases from Raghu Rs. , wrongly posted to the debit of his account, now