Rectification of errors

Rectification of errors is very tough work . It is main duty of chartered accountant of any country . A lot of errors can be done by accountant . So C.A. audits the full accounts and if he see any error , his duty to see that why it happen and how can rectify this so that profit or loss or financial position do not affect of this happenings .
To day my main aim is not write just article on this topic but actually , I want to give you simple way to correct your accounts error forever .

Read following lines very seriously and concentratedly  :-

1. first of find out your error and mistake from accounts.

2. write what is the mistake or incorrect journal entry or incorrect accounts .This error may affect one account or two account note it .

3. Write correct journal entry or make correct account in rough page.

4. in rough page , you will also have to do treatment of your mistake.

suppose you wrote 1000Rs. as sake instead of RS.2000 sale which was correct .
Its wrong is journal entry is

cash account Dr. 1000
To Sale account 1000

In rough paper you should also write correct journal entry

Cash account Dr. 2000
To sale account 2000

Then now your are analyst you should see that 1000 is less in both side so for making the correctness pass another journal entry of 1000 Rs.

Cash account Dr. 1000
To Sale Account 1000

This entry is called rectify entry .