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Question
The accountant of a firm located the following error after preparing the trial balance. Rectify them assuming that there is a suspense account.
Goods worth ₹ 1,800 purchased from Amudhanila on credit was not recorded in the books of accounts.
Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| purchases A/c Dr. To Amudhanila A/c (Omitted entry recorded now) |
1,800 |
1,800 |
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