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📖 generic · CBSE Class 11 English medium · ACCOUNTANCY · Page 12

wrongly posted in the ledger as a debit item. To locate such errors, the

Chapter 6: Trial Balance and Rectification of Errors · ACCOUNTANCY

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n the earlier chapters, you have learnt about the→basic principles of accounting that for every debit→there will be an equal credit. It implies that if the→sum of all debits equals the sum of all credits, it is→presumed that the posting to the ledger in terms→

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    wrongly posted in the ledger as a debit item. To locate such errors, the — ACCOUNTANCY, CBSE Class 11 English medium | Examozhi | Examozhi