If discovered before Trial Balance:

  1. Credit sales to Rohan ₹ 10,000 were not posted to his account.

Rohan’s A/c should be debited with ₹10,000 as:

‘To omission of posting’

  1. Credit sales to Rohan ₹ 10,000 were posted to his account as ₹ 7000.

Rohan’s A/c should be debited with ₹3,000 as:

‘To short posting’

  1. Credit sales to Rohan ₹ 10,000 were posted to his account as ₹ 12,000.

Mohan A/c should be credited with ₹2,000 as:

‘By Excess posting’

  1. Purchases book overcast by ₹ 1,000.

Purchase A/c should be credited with ₹ 1,000 as:

‘By overcasting of Purchases Book’

  1. Credit purchases from Raghu ₹ 20,000

(a) were not posted to his account.

Raghu A/c should be credited with ₹20,000 as:

‘By omission of posting’

(b) were posted to his account as ₹ 2,000.

Raghu A/c should be credited with ₹18,000 as:

‘By short posting’

(c) were posted to the debit of Raghu’s account.

Raghu A/c should be credited with ₹40,000 as:

‘By posting to wrong side’

  1. Sales return book over cast by ₹ 1,000.

Sales Return A/c should be credited with ₹ 1,000 as:

‘By excess posting’

  1. Purchases book was undercast by ₹ 600.

Purchases A/c should be debited with ₹600 as:

‘To undercasting of Purchases book’

Note: In case of rectification of single sided error, an indication of mistake is to be given in particulars like In case of no.7 error above, instead of ‘To undercasting of Purchases book’,It could be written as ‘Mistake in total of Purchases book’.

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