UNIT 9 ERRORS AND THEIR RECTIFICATION INDEX

9.0 Objectives

9.1 Introdcation

9.2 Types of Errors

9.3 Location of Errors

9.4 Rectification of Errors

        9.4.1 Rectification of One-sided Errors

        9.4.2 Rectification of Two-sided Errors 

9.5 Suspense Account and Rectification

9.6 Effect of Rectifying Entries on Profits

9.7 Let Us Sum up 

9.8 Key Words

9.10 Answers to Cheek Your Progress 

9.11 Terminal Questions/Exercises