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Correcting Errors
on a Work Sheet
Chapter 6, Section 4
Correcting Errors on Work
Sheet
Errors may be discovered for the first time when
preparing a work sheet.
2 Correct entry
1 Incorrect entry
1. Draw a line through the entire incorrect entry. Recalculate the account
balance and correct the work sheet.
2. Record the posting in the correct account. Recalculate the account
balance, and correct the work sheet.
Correcting Errors in
General Ledger Accounts
Correcting an incorrect amount
Draw a line through incorrect amount; write correct
amount above; recalculate balance.
Correct an amount posted to wrong column
Draw a line through incorrect amount; record in correct
column; recalculate balance.
Checking for Errors in
General Journal Entries
Debits equal credits for each entry?
Each amount recorded in correct column?
Account Title correct?
All transactions recorded?
Assignments
Recycling 6-1