Rectification of Errors
ICSE · Class 11 · Accountancy
All formulas from Rectification of Errors in ICSE Class 11 Accountancy. Key equations, constants, and identities for board exam preparation.
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Formulas
Two Sided Errors
Excess debited account → Credit in rectifying entry; Short-debited account → Debit in rectifying entry; Excess credited account → Debit in rectifying
One Sided Errors and Suspense Account
Debit the account which should have been debited (but not debited) and credit Suspense A/c; OR Debit Suspense A/c and credit the account which should
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