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Question
The following error were located after the preparation of the trial balance. Pass journal entries to rectify them. Assume that there exists a suspense account.
Salaries ₹ 2,400 was posted as ₹ 24,000.
Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Suspense A/c Dr. To Salaries A/c (Excess amount paid rectified) |
21,600 |
21,600 |
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