MCQ
Rectification entries are passed in $......$
  • A
    Ledger
  • B
    Balance sheet
  • C
    Cash book
  • Journal proper

Answer

Correct option: D.
Journal proper
All those transactions that cannot be recorded in any other subsidiary books are recorded in the journal proper. Thus, rectification entries are passed in the journal proper. Following transactions are recorded in the journal proper:
  1. Opening entries
  2. Closing entries
  3. Transfer entries
  4. Adjustment entries
  5. Rectification entries
  6. Miscellaneous entries

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