Goods purchased from Sohanlal wrongly recorded in sales register Rs. 500. What should be the rectification entry?
a.    Purchases A/c Dr.  500 To Sohanlal   500
b.    Sohanlal A/c Dr.  500  To Sales 500
c.    Sales A/c Dr.           500  Purchases A/c Dr.  500                      To Sohanlal  1000
d.    Purchases A/c Dr.  500           To Sales 500

Solution

Answer - Two – Sided Errors Under two-sided errors, two or more accounts are affected and in most of the cases, the debit and credit are equally affected. While rectifying these errors, first pass the correct entry, then show wrong entry which is already passed in the books and by comparing wrong entry with the correct one, rectification entry can be passed. Example - Goods purchased from Sohanlal wrongly recorded in sales register Rs. 500 Correct Entry: Purchases A/c Dr.  500                      To Sohanlal  500 Wrong Entry: Sohanlal A/c Dr.  500           To Sales 500 Rectification Entry Required : Sales A/c Dr.           500 Purchases A/c Dr.  500           To Sohanlal  1000