In the sectional balancing system, normal rectification entries are made with a slight deviation because of this method. Only two memorandum accounts (total debtors account and total debtors account) are opened in the general ledger which is not a part of the double-entry system. Rectification of Ledger Errors Under Sectional Balancing System David's maintenance control … [Read more...] about How to Rectify the Errors Affecting Sectional Balancing System
