Example -1

Simple Omission

A credit sale to Mr. X for ₹5,000 was completely omitted from the books. Rectify.

Solution (Hinglish)

Ye transaction hi record nahi hua.
Correct entry normally: “Mr. X A/c Dr. 5,000 / To Sales A/c 5,000.”
Rectification: Just pass the correct entry now.

Rectification Entry Table:

Particulars	Debit (₹)	Credit (₹)
Mr. X A/c Dr.	5,000
To Sales A/c		5,000
(Being omitted sale now recorded)

Example -2

Partial Omission of Cash Purchase

Goods purchased for ₹8,000 in cash was recorded in Purchases A/c but not posted to Cash A/c.

Solution (Hinglish)

Partial error: Purchases got debit, but “Cash A/c credit” not posted.
We must credit the Cash A/c for ₹8,000 to fix.

Rectification Entry:

Particulars	Debit (₹)	Credit (₹)
No debit needed, because Purchases is already debited.
To Cash A/c		8,000
(Rectifying omission of credit to Cash)

Actually, in practice we write it as a short form:

Suspense A/c Dr. 8,000

To Cash A/c 8,000

IF we’re using Suspense for the difference. But if we assume we can directly fix it, we might just note that “Credit Cash A/c 8,000” in the ledger.

Hinglish:

Company ne Purchases ko debit kiya, par Cash ko credit karna bhool gaya. Ab hum sirf Cash ko credit karenge 8k se, taki transaction complete ho jaye.

Example -3

Error of Commission: Posting Wrong Amount

A receipt of ₹12,000 from Mr. Y was posted as ₹1,200 in Mr. Y’s account, though Cash Book is correct. Rectify.

Solution (Hinglish)

Actual receipt = 12k, but Mr. Y’s ledger me 1.2k hi post hua.
Means Mr. Y’s A/c is short credited by 10,800 (12,000 – 1,200).
We need to credit Mr. Y by 10,800 more.

Rectification Entry:

Particulars	Debit (₹)	Credit (₹)
No debit needed, because Cash Book is correct.
To Mr. Y A/c		10,800
(Being under-credit corrected)

Hinglish:

Humne Y ke ledger me 1,200 hi credit kiya, par actual 12k mil chuka tha. Baki 10,800 credit karna hoga.

Example -4

Error of Principle

Purchase of Furniture worth ₹7,000 was debited to Purchases A/c. Rectify.

Solution (Hinglish)

Furniture is a fixed asset, not a trading purchase.
So we wrongly debited Purchases. We must credit Purchases and debit Furniture.

Rectification Entry:

Particulars	Debit (₹)	Credit (₹)
Furniture A/c Dr.	7,000
To Purchases A/c		7,000
(Being furniture wrongly treated as purchase, now corrected)

Hinglish:

Galti se humne Purchases A/c debit kiya tha, jabki furniture ek asset hai. Ab hum Purchases ko credit karke Furniture ko debit kar denge.

Example -5

Error: Goods Withdrawn by Proprietor Not Recorded

Proprietor took goods worth ₹2,000 for personal use. This was not recorded at all. Rectify.

Solution (Hinglish)

Normal entry: “Drawings A/c Dr. 2,000 / To Purchases A/c 2,000.”
So we do that as rectification.

Rectification Entry:

Particulars	Debit (₹)	Credit (₹)
Drawings A/c Dr.	2,000
To Purchases A/c		2,000
(Being goods taken for personal use now recorded)

Hinglish:

Drawings matlab personal use ke liye nikaalna. Purchase side se hata dena chahiye, so “To Purchases.”

Example -6

Wages Paid for Construction of Building Treated as Wages Expense

₹5,000 wages paid for building construction was debited to Wages A/c instead of Building A/c. Rectify.

Solution (Hinglish)

This is an Error of Principle because wages for building is a capital expenditure (asset).
We should remove from Wages and add to Building.

Rectification Entry:

Particulars	Debit (₹)	Credit (₹)
Building A/c Dr.	5,000
To Wages A/c		5,000
(Being wages for building construction capitalized)

Hinglish:

Construction cost is asset cost, not normal expense. So Wages se hatake Building me le jaate hain.

Example -7

Error of Commission: Posting to Wrong Account

A sale of ₹10,000 to Mr. A was debited to Mr. B’s account. Rectify.

Solution (Hinglish)

We should have: “Mr. A A/c Dr. / To Sales A/c.” Instead we did “Mr. B A/c Dr. / To Sales.”
So Mr. B is wrongly debited by 10,000, Mr. A is not debited at all.

Rectification:

1. Remove debit from B => credit B.

2. Give debit to A => debit A.

Entry:

Particulars	Debit (₹)	Credit (₹)
Mr. A A/c Dr.	10,000
To Mr. B A/c		10,000
(Being sale posted to B instead of A, corrected)

Hinglish:

B me debit galat, A me debit hona chahiye tha. So “A Dr. / B Cr.”.

Example -8

Cash Received from Mr. C Posted to Mr. D

Cash of ₹5,000 from Mr. C was credited to Mr. D by mistake. Rectify.

Solution (Hinglish)

Correct entry: “Cash A/c Dr. 5,000 / To Mr. C A/c 5,000.”
Wrong done: “Cash Dr. 5,000 / To Mr. D 5,000.”
So Mr. D is wrongly credited, Mr. C not credited.

Rectification:

1. Reverse credit from D => debit D.

2. Credit C.

Entry:

Particulars	Debit (₹)	Credit (₹)
Mr. D A/c Dr.	5,000
To Mr. C A/c		5,000
(Cash Book was correct presumably, so just fix ledger credit)

Hinglish:

Customer C se paisa aaya tha, par D ke account me credit ho gaya. Ab hum D ko debit karke C ko credit kar rahe hain.

Example -9

Discount Allowed Treated as Discount Received

A discount of ₹1,000 allowed to Mr. X was credited to Discount Received A/c. Rectify.

Solution (Hinglish)

Actually discount allowed is an expense => “Discount Allowed A/c Dr.”
We wrongly credited Discount Received (income) => we must reverse that.

Rectification:

1. Debit “Discount Received” to remove the incorrect credit.

2. Credit “Discount Allowed”? Actually no, we want “Discount Allowed” to be debit. So the correct approach:

Entry:

Particulars	Debit (₹)	Credit (₹)
Discount Allowed A/c Dr.	1,000
To Discount Received A/c		1,000
(Being discount allowed wrongly taken as discount received, now rectified)

Hinglish:

Allowed = expense, Received = income. Aapne ulta kar diya, so hum “Allowed” ko debit aur “Received” ko credit karte hain taki pichla galat credit revert ho jaye.

Example -10

Purchase of Computer Recorded as Purchase of Goods

A computer costing ₹25,000 was debited to Purchases A/c. Rectify.

Solution (Hinglish)

Similar to the furniture example: it’s an asset, not goods.

Rectification:

Particulars	Debit (₹)	Credit (₹)
Computer A/c Dr.	25,000
To Purchases A/c		25,000
(Being computer purchase treated as goods, corrected)

Hinglish:

Galti: Computer ek fixed asset, hume “Computer A/c” me debit karna tha.