Rectification after finalisation...

Gentlemen,

After audit certificate was issued, certain wrong entry was noticed during 2011-2012. i.e. it was noticed in 2012-2013.

Now how to correct it. For e.g. As per Passbook the balance is Rs.3000,  however the closed accounts shows Rs.20000.

There are many more corrections that has to be made. Another e.g. expenditure incurred but not recorded last year.

Can any one help me please....