Question
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 500Solution
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
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