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Question
Give journal entry to rectify the following error discovered after the preparation of trial balance:
A credit sale of goods to Akilnilavan for ₹ 456 was credited to his account as ₹ 654.
Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Suspense A/c Dr. To Akilnilavan A/c (Excess amount posted to Akilnilavan A/c rectified) |
198 |
198 |
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