Q.A cheque of ₹2,000 paid to a supplier, Suresh Traders, was correctly entered in the Cash Book but was posted to the CREDIT of Suresh Traders' account instead of the debit. Pass the rectification entry, stating the amount to be corrected.

A wrong-side posting always needs a correction of DOUBLE the original amount — once to cancel the wrong entry, once more to record the correct one.

A payment made TO a supplier should be DEBITED to that supplier's personal account (reducing what the business owes). Here, the ₹2,000 payment to Suresh Traders was instead CREDITED to his account — exactly the wrong side.

Correcting this requires two things at once: (1) cancelling the wrong credit of ₹2,000, which itself needs a debit of ₹2,000, and (2) recording the correct debit of ₹2,000. Together, this means Suresh Traders' account needs a total correcting DEBIT of ₹4,000 (2,000 + 2,000) — never just ₹2,000.

Rectification: Suresh Traders A/c Dr ₹4,000; To Suspense A/c ₹4,000. …

Correcting a wrong-side posting with only the ORIGINAL amount (₹2,000 here) instead of DOUBLE that amount (₹4,000) is the single most common error in this entire topic — always ask whether the posting went to the wrong SIDE (needi …