Question 12 of 21
Q.The following errors were detected before the preparation of trial balance. Rectify them.
(i) Sales book is undercast by ₹ 100
(ii) Purchase book is overcast by ₹ 400
(iii) Purchase returns book is overcast by ₹ 600
(iv) Sales return book is undercast by ₹ 700
Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2023Subjective· 2mImportance★★★★★
57% · 12/21 Questions
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Start your 14-day free trial to unlock the full solution →These are one-sided casting (totalling) errors found before the trial balance, so each is rectified by correcting the total of the concerned subsidiary book directly — no journal entry and no suspense account.
Before the trial balance is prepared, a one-sided error (an error affecting only one account/book, such as wrong casting) is corrected simply by adjusting the total of the relevant book — you write an explanatory note against that total. 'Undercast' means the total is short and must be increased; 'overcast' means the total is excess and must be reduced.
| Error | Effect | Rectification |
|---|---|---|
| (i) Sales book undercast by ₹100 | Sales total short by ₹100 | Add ₹100 to the total of the sales book |
| (ii) Purchase book overcast by ₹400 | Purchases total excess by ₹400 | Deduct ₹400 from the total of the purchases book |
| (iii) Purchase returns book overcast by ₹600 | Purchase returns total excess by ₹600 | Deduct ₹600 from the total of the purchases return book |
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