In which cases we open cash or bank A/c in rectification of errors

Sarvesh, it completely depends upon the error occurred while passing the entry or posting the entry.
Let us take an example to understand it better. 
Example 1: Cash Sales of Rs 5,000 were omitted to be recorded. 
In this case, wrong entry will be 
No entry, since entry has not yet passed. 

Correct entry will be 
Cash A/c Dr.    5,000
  To Sales A/c           5,000

Rectifying entry will be 
Cash A/c Dr.    5,000
  To Sales A/c           5,000

Example 2: Wages paid for installation of machinery Rs 1,500 were debited to Wages A/c. 
In this case, wrong entry will be
Wages A/c Dr.   1,500 
  To Cash A/c             1,500

Correct entry will be 
Machinery A/c Dr.  1,500
  To Cash A/c                   1,500

Rectifying entry will be 
Machinery A/c Dr.  1,500 
  To Wages A/c              1,500

Here, in the both the examples cash was involved, but in example-1, it is debited and example-2, it has not been affected. Therefore, it depends the error, that balance of cash/bank will be affected or not. 

For more clarity, you may go through the study material provided to you on our site. To view, follow the link given below. 

https://www.meritnation.com/cbse/class11-commerce/studymaterial/accountancy/financial-accounting-part-i/trial-balance-and-rectification-of-errors/394_2368_14798#slide1_Errors- Meaning and Types

If you still find any difficulty, then do get back to us. We will help you in the best possible way. 

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