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                                    A credit sale of 200 to ramesh though properly entered in the sales book has been credited to his account. | 
                            
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Answer»  This ERROR will have double AFFECT on trial balance as instead of credit to sales ACCOUNT, a debit is posted in purchase account. To rectify the error, FOLLOWING RECTIFICATION entry need to be passed in books of account:Santhanam A/c Dr. 2000 To Sales A/c 1000 To Purchase A/c 1000  | 
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