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Class : 11
Unit : Account


State the meaning of errors of duplication with suitable example.
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Ans : There are those errors, which arise due to the double recording of a transaction in the books of original entry i.e. journal or subsidiary book. Similarly, when a transaction is posted twice into the ledger accounts, then it is also called an error of duplication. For example, if goods purchases from X are recorded two times in purchase book, the n such error is called error of duplication. Errors of duplication will not affect the trial balance.
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