Rectification of error entry

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If an Accountant make a wrong entry in the Final Account of Financial Year 2018- 19. How to Rectify it in the Financial Year 2019 -20. ?

The Problem is-


Excess expenditure in the head Bank Charge in the FY 2018-19

 

How to rectify it?

Replies (2)
Adjust it against current year cank charges
good clarification and information

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