Rectification of Errors

In this chapter of rectification of error, I will discuss the different types of error and method of its rectification under the following heads.

9.01 Types of Errors
• Errors Disclosed by the Trial Balance
• Errors not Disclosed by the Trial Balance
• Locating Errors
9.02 Rectification of Errors
9.03 Suspense Account

Rectification of Errors

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