Question

Rectification of errors after preparing trial balance

Salary of Mohan, a clerk, 2000 was recorded in his personal account.

Answer 1

correct entry is
salary a/c ........Dr 2000
To cash a/c 2000

wrong entry passed
Mohan ..........Dr 2000
To cash a/c 2000

then rectifying entry is
salary a/c .........Dr 2000
To Mohan 2000

(because mohan is wrongly debited that's why to cancel this effect rectifying entry is passed)

i hope u can understand ☺☺