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Question
The following error were located by the accountant before the preparation of trial balance. Rectify them.
Purchased goods from Anbuchelvan on credit for ₹ 700 were posted to the debit side of his account.
Solution
| Particulars | L.F. | Dr. (₹) | Cr. (₹) |
| Purchases A/c Dr. To Anbuchelvan A/c To Purchases A/c (Wrong debit rectified) |
1,400 |
700 700 |
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