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Rectification of transaction made in fy 12 13 on fy 13 14

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(Querist)
25 February 2014 transaction was supposed to passed in capital account but passed in other account in fy 12 -13 , can we rectify this entry in fy 13-14
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CA Salman Mansoori

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CA Salman Mansoori (Expert)
25 February 2014 If incase the amount is material and having a direct effect on the company's postion in the market than you must follow the procedure of reopening of accounts even after the adoption of accounts in AGM as per the Companies Act 1956.
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