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The procedure for passing a rectifying entry is as follows:Step 1. Write on the rough paper the wrong entry which has actually been passed. Step 2. Write on a rough paper the reverse of the wrong entry.Step 3. Write on a rough paper the correct entry which should have been passed.Step 4.Pass in the Journal Proper the rectifying entry which will be the net effect of the correct entry (Step 3) and reverse of the wrong entry (Step 2).Let us explain withe example how the two-sided errors are rectified.A cash sale of Rs. 5,000 was not recorded in the Cash Book.

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