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What do you mean by Errors in the Subsidiary Books and their Rectification?
A technical or clerical error done in the subsidiary books or the books as sales, purchases, purchases return as well as sales return books. Now, what are the various kinds of errors in the subsidiary book? These are as follows-
- Omission Error.
- Under casting.
Now what are the different ways of rectification of the errors?
The different ways are –
- Errors that affect its related trial balance.
- Errors that have not any effect on trial balance.
In case of those errors that do not affect the trial balance is very easy to rectify through Journal Entry. But, on the other hand if a single account gets affected, then it will be very tough to rectify. If you are unable to understand, then Errors in the Subsidiary Books and their Rectification Assignment Help is completely perfect for you.
How to rectify a problem?
- In case of affecting the account you need to nullify the account and you need to write the accurate amount at the right place.
- In case it does not affect the account, then rectification process includes.
- Cancelling the impact of a wrong credit or debit just by making a reverse in that data
- Restoring effect.
Now it needs to analyze an exact issue as
- Short debit and excess credit.
- Short Credit and excess debit.
In this case a rectification method includes you just need to-
- Crediting with short credit and excess debit.
- Debiting the account with excess credit and short debit.
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