(Rectification of Error before preparing of Trial Balance)
Purchase of typewriter for ₹800 was entered in the purchase journal
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1)correct entry -----
typewriters a/c. ....Dr 800
to cash 800
2) wrong entry-----
purchases A/c...........Dr 800
to cash 800
3)rectification---
typewriters a/c... Dr. 800
to purchase 800
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