Rectification of Two-Sided Errors

Because a two-sided error leaves the Trial Balance still agreeing, its correction is a completely ordinary journal entry involving the two GENUINELY affected accounts — the Suspense Account is never involved, because there was never any unexplained difference caused by this error in the first place.

The rectification entry is worked out by comparing what SHOULD have been recorded against what WAS ACTUALLY recorded, and passing whatever entry closes that gap:

• If a transaction was completely omitted, the rectification is simply the full, original journal entry that should have been passed at the time — entered now, as if for the first time.
• If the wrong account (of the correct class and amount) was debited/credited, the rectification cancels the wrong account and records the correct one: the WRONG account previously credited (in error) is now debited, and the RIGHT account is credited (or vice versa, depending on which side was wrong). …