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Rectification of Errors

When somebody does any work, being a human, he may commit few mistakes. And as a person, we must try to rectify the mistake on our own (if found out) otherwise we must  correct it if somebody points it out.

While recording business transactions also, we do commit mistakes. Now, if the mistakes are detected, one way is to cut it and overwrite on it. This way is easy but I hope you can just imagine how the books will look like in the end. Messy, confusing and unreadable.

Of course, there is another way of doing it i.e. by passing out an entry in such a manner that it nullifies the Wrong effect and brings out the Right effect, which should be our ultimate objective.

Generally, the errors are found when a Trial Balance does not agree because if in a double entry system we do not record one aspect or record any aspect (DR/CR) wrong, it will give rise to some mistakes.

Clerical Errors

Errors of Omission


(i) Omitting an entry completely from the subsidiary books. Trial Balance will agree.


(ii) Omitting to pass the ledger account from the subsidiary books. Trial Balance will not agree.


Errors of Commission


(1)       Writing the wrong amount in the subsidiary books.    


Trial Balance will agree.


(2)       Posting an amount in the wrong account but on the correct side.       

Trial Balance will agree.

(3)       Wrong casting of subsidiary books.



(4)       Posting the wrong amount in the ledger.



(5)       Posting an amount on the wrong side.



(6)       Wrong balancing of an account.        



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