I already briefed all types of accounting errors In my previous article, If you already then proceed with this article. If you don't have any idea about this errors then, click here, it is highly recommend for you...
In this article you are going to learn, how to rectify those errors! I will try to simplifying this topic, as possible as I can. Read the article carefully to achieve a better understanding level.

When one side of an error is unknown:

Rectification can be done with only single side entry, orsometimes you should bring Suspense A/C for unknown side of error.

Sometimes you have to replace all nominal accounts with P/L adjustment account

Confused?
No way! actually its all depend upon the stage of detection of the error. There are three stages of detection of errors. First is, Before preparing trial balance (BPTB); Second is, After preparing trial balance [but before final account] (APTB); Third is, After preparing final accounts (APFA).
Now observe the following table carefully to understand when Single side entry, Suspense a/c or P/L adjustment accounts are applicable and when not:

Now come to the point, how to easily rectify, any error?

So you need a systematic way of rectification… Well, at first write down the “Wrong entry” then “Reverse the wrong entry”, and write down the “Correct entry” below it, and finally, sum up the “Reverse of wrong entry” & the “Correct entry”, you will get the rectification entry… Isn't it simple? Okay Okay so, you need example… Right?

Here are some example below:

1. Sales book is under casted by Rs. 5,000.
1. Wrong Entry: By Sales A/c 5,000 (dr)… to <unknown> A/c 5,000(cr)
2. Reverse of Wrong Entry: By <unknown> A/c 5,000(dr)… to Sales A/c 5,000 (cr)
3. Correct Entry: By <unknown> A/c 5,000(dr)… to Sales A/c 5,000 (cr)
4. Rectification Entry (2.+3.): By <unknown> A/c 10,000(dr)… to Sales A/c 10,000 (cr)

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1. BPTB: To Sales under casted 10,000 (cr).
2. APTB: By Suspense A/c 10,000(dr)… to Sales A/c 10,000 (cr)
3. APFA: By Suspense A/c 10,000(dr)… to P/L adjustment A/c 10,000 (cr)

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2. Payment of salary by cash worth Rs. 30,000 wrongly posted as wages.
1. Wrong Entry: By Wages A/c 30,000 (dr)… to Cash A/c 30 ,000(cr)
2. Reverse of Wrong Entry: By Cash A/c 30,000(dr)… to Wages A/c 30,000 (cr)
3. Correct Entry: By Salary A/c 30,000(dr)… to Cash A/c 30,000 (cr)
4. Rectification Entry (2.+3.): By Salary A/c 30,000(dr)… to Wages A/c 30,000 (cr)

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1. BPTB: By Salary A/c 30,000(dr)… to Wages A/c 30,000 (cr)
2. APTB: By Salary A/c 30,000(dr)… to Wages A/c 30,000 (cr)
3. APFA: By P/L adjustment A/c 30,000(dr)… to P/L adjustment A/c 30,000 (cr)

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3. Commission received in cash Rs. 500, wrongly credited in commission account as Rs. 5,000.
1. Wrong Entry: By Cash A/c 500 (dr)… to Commission A/c 5 ,000(cr)
2. Reverse of Wrong Entry: By Commission A/c 5,000(dr)… to Cash A/c 500 (cr)
3. Correct Entry: By Cash A/c 500 (dr)… to Commission A/c 500(cr)
4. Rectification Entry (2.+3.): By Commission A/c 4,500(dr)… to <unknown> A/c 4,500(cr)

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1. BPTB: By Commission over casted 4,500(dr)
2. APTB: By Commission A/c 4,500(dr)… to Suspense A/c 4,500(cr)
3. APFA: P/L adjustment A/c 4,500(dr)… to Suspense A/c 4,500(cr)

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4. Machine installation charges of Rs. 1,200 wrongly entered in wages account.
1. Wrong Entry: By Wages A/c 1,200 (dr)… to <unknown> A/c 1,200(cr)
2. Reverse of Wrong Entry: By <unknown> A/c 1,200(dr)… to Wages A/c 1,200 (cr)
3. Correct Entry: By Machinery A/c 1,200 (dr)… to <unknown> A/c 1,200(cr)
4. Rectification Entry (2.+3.): By Machinery A/c 1,200 (dr)… to Wages A/c 1,200 (cr)

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1. BPTB: By Machinery A/c 1,200 (dr)… to Wages A/c 1,200 (cr)
2. APTB: By Machinery A/c 1,200 (dr)… to Wages A/c 1,200 (cr)
3. APFA: By Machinery A/c 1,200 (dr)… to P/L adjustment A/c 1,200 (cr)

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5. Cash payment to Mr. Bijoy of Rs. 600, wrongly debited in Mr. Binoy A/c as bank payment.
1. Wrong Entry: By Binoy A/c 600 (dr)… to Bank A/c 600(cr)
2. Reverse of Wrong Entry: By Bank A/c 600(dr)… to Binoy A/c 600 (cr)
3. Correct Entry: By Bijoy A/c 600 (dr)… to Bank 600(cr)
4. Rectification Entry (2.+3.): By Bijoy A/c 600 (dr)… to Binoy A/c 600 (cr)

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1. BPTB: By Bijoy A/c 600 (dr)… to Binoy A/c 600 (cr)
2. APTB: By Bijoy A/c 600 (dr)… to Binoy A/c 600 (cr)
3. APFA: By Bijoy A/c 600 (dr)… to Binoy A/c 600 (cr