Errors in the Subsidiary Books and Their Rectification Is Best Explained by Experts
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Categorizing of common errors
Errors can be certainly done in subsidiary books, which would include sales book, purchase books and sales return books as well as purchase return books. Some of the common errors that are visible in subsidiary books can be distinguished as:
- Errors of omission or unable to record transaction in subsidiary books
- Under casting in subsidiary books
- Over casting in subsidiary books
Errors of omission can surely be rectified by doing any correct entry that can be omitted. Errors in the subsidiary books and their rectification homework help would come up with subsidiary books that do not come with debit and credit sides. This would reflect the debit and credit balance.
Different ways of rectification of errors
There are different ways through which rectification of errors are done:
- Errors in case that affect trial balance
- Errors that do not create an effect on trial balance
In case of errors that do not have an effect on trial balance is said to be less complicated when it comes to rectifying through journal entry. But, if any single account is affected, then it becomes very tough to rectify. You will be able to gain clarification on topic when assistance is gained through our Errors in the subsidiary books and their rectification assignment help.
Ways to rectify a problem
If the problem does not affect your account, then the rectification process would include:
- Cancelling any wrong debit or credit by reversing the data
- Restoring effect
In case the errors affect the account, then it is necessary to nullify account and should write down accurate amount in right place.
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