accounting entry

Raje1 (Accountant) (89 Points)

19 December 2009  

Dear sir

I hava a pathology lab when ever a patient due  we debited the sundry debtors (lab) and cr the pathology charges

Sundry debtors(lab)  dr    1000

To pathology charges              1000

but by mistake accountant had not pass the due entry and in mean time cash received from the patient then entry pass by accountant

cash                         Dr    1000

To sundry debtors (lab)     1000

and now to nil the effect adjustment entry pass the accountant

sundry debtors (lab)    1000

to sundry debtors (lab)     1000

 sir my question is the last adjustment entry is right for debting and crediting the same head