DEPARTMENT OF TECHNICAL

EDUCATION ANDHRA PRADESH

Name : P. Sankara Rao
Designation : Lecturer
Branch : Commercial & Computer
Practice
Institute : Govt. Polytechnic, Srikakulam
Subject : Accountancy-I
Subject code : CCP 102
Topic : Rectification of Errors
Duration : 50 mts.
Sub Topic : Errors disclosed by Trial
Balance
Teaching aids : PPT & Animation

CCP 102.97 1
Objectives

On completion of this period, you would be able to:

 Understand the posting of wrong amount on correct

side
 Understand the error of casting and its rectification

CCP 102.97 2
Recap

In the last period we have learnt:

 Meaning of error and its rectification

 Types of errors such as disclosed by trial balance

and not disclosed by trial balance

 Errors relating to omission to post an amount

and their rectification

CCP 102.97 3
 What do you mean error of casting?

 Is there any difference between error of casting

and error of totaling?

 Do you know the various types of errors of casting?

CCP 102.97 4
Posting Of Wrong Amount On Correct
Side

While posting from the subsidiary books into ledger

accounts if any wrong amount posted on the correct
side the trial balance disagrees

CCP 102.97 5
Example
Paid wages Rs. 990 debited to wages accounts as
Rs.99

Correct entry:
 Wages a/c Dr. 990
To Cash a/c 990

Mistake committed:
 Instead of debiting wages a/c with Rs. 990 it was
short debited by Rs. 891

Rectification:
 Wages a/c should be debited with Rs. 891

CCP 102.97 6
Error Of Casting

Mistakes take place in totaling is called error in totaling.

This error is also called error of casting. The mistake
takes place in two ways:
A) Under casting

B) Over casting

C) Error in balancing of ledger account

D) Error of carry forward

CCP 102.97 7
Undercasting

 Total is posted short on either side of accounts,

i.e. either in the debit side or in the credit side
 If the amount is under cast in the debit side it
can be rectified by posting the amount on the debit
side and vice versa

CCP 102.97 8
Example
Returns inwards book is under cast by Rs 500

Rectification

This mistake can be rectified by posting Rs. 500 on

the debit side of the returns inwards A/C

CCP 102.97 9
Summary
 Mistakes take place in totalling are called error
in totalling or error of casting
 These are various types.Undercasting and overcasting
of errors relating to posting of short and excess
amounts respestively

CCP 102.97 10
Frequently Asked Questions
1) Distinguish between under casting error and over
cast in errors with examples

CCP 102.97 11
Quiz
1) Mistake takes place in totaling are called

a) Error of principle
b) Error of casting
c) Error of omission
d) None of the above

CCP 102.97 12
2. Under casting error means

a) shortage on either side

b) excess on either side
c) shortage on both sides
d) None of the above

CCP 102.97 13