Question
Rent paid Rs. 90 posted as Rs. 900. In this case, what
should be the rectification Entry?Solution
One-sided errors, when located before preparing a trial balance, can be rectified by simply correcting the posting. No entry is required to be passed as it affects only one account. Here Rent paid Rs. 90 posted as Rs. 900. Here Rent a/c is debited in excess. The excess debit of Rs. 810 is to be reversed. No entry is passed as it is one sided error. Credit rent account with the words 'By excess debit Rs. 810'.
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