HOW DO WE RECORD '9.'(Balance brought forward should have been 639)?

Hi Simran

Entry (9) states that 'Balance b/d should have been Rs 639 instead of Rs 6,849'

That means, Rs 6,210 (6849 - 639) excess appears on the credit side. Right?
So, in order to nullify the extra credit effect, we will debit Rs 6,210 in the Cash Book like this:
 
Amended Cash Book
Dr. RECEIPTS PAYMENTS Cr.
Date Particulars L.F. Bank
(Rs)
Date Particulars L.F. Bank
(Rs)
 (9) Wrong balance brought forward     6,210    Balance b/d    6,849
               


Hope this clarifies your doubt!

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