CBSE BoardEnglish MediumSTD 11 CommerceAccountRecording of Transactions - 21 Mark
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:
Opening entries
Closing entries
Transfer entries
Adjustment entries
Rectification entries
Miscellaneous entries
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