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    Question

    Rent paid Rs. 90 posted as Rs. 900. In this case, what

    should be the rectification Entry?
    A Rent A/c Dr. 810 To Cash 810 Correct Answer Incorrect Answer
    B Rent A/c Dr. 900 To Cash 900 Correct Answer Incorrect Answer
    C No double entry is to be passed and increase rent account by 810 Correct Answer Incorrect Answer
    D No double entry is to be passed and increase rent account by 900 Correct Answer Incorrect Answer

    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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