23 July 2025
Let’s analyze both errors and how to rectify them:
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### Error 1:
**A return of goods by a customer (₹150) has been posted to the debit side in the sales ledger.**
* **What’s wrong?** Returns by customers (sales returns) reduce sales and thus reduce the amount receivable from the customer. **Sales return should be posted to the credit side** of the customer's account (because it reduces the amount receivable).
* **Effect of error:** Posting the sales return to the **debit side** increases the customer’s outstanding balance incorrectly.
* **Rectification:** To correct this, you need to **reverse the incorrect debit entry** and post the sales return correctly on the **credit side**.
``` Sales Returns Ledger Dr ₹150 To Sales Ledger (Customer A/c) Cr ₹150 ```
Or simply pass a correcting entry to debit the sales returns and credit the sales ledger/customer account by ₹150.
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### Error 2:
**A book debt due by Sen has been omitted from the list of Sales Ledger balances.**
* **What’s wrong?** The amount receivable from Sen was omitted, so the debtor’s balance is understated.
* **Effect of error:** Total sales ledger balances will be understated by that amount.
* **Rectification:** Add the missing book debt balance of Sen to the sales ledger balances.
* **Journal Entry:**
``` Debtors (Sales Ledger) Dr [Amount of Sen’s debt] To Suspense Account / Profit & Loss Cr [same amount] ```
(If the omission was only in the list but the ledger was correct, then no entry may be needed, just an adjustment to the statement.)
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### Summary Table:
| Error | Effect | Rectification Entry | | ------------------------------------------ | --------------------------- | ------------------------------------------------------------------ | | Sales return ₹150 posted on debit side | Overstates debtor balance | Reverse debit & post ₹150 on credit side to correct | | Book debt due by Sen omitted from balances | Understates debtor balances | Add missing debt by debiting debtor and crediting suspense or P\&L |
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If you want, I can help you draft the correcting journal entries in Tally format or accounting software entries. Would that help?