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Sundry debtors as per Trial Balance is 43,000 which includes 2,200 due from ‗H in respect of goods sent to him on approval basis, the cost price of which is 1,800. Rectification would involve:

AAdding 2,200 to closing stock
BDeducting 1,800 from closing stock and deducting 2,200 each from debtors and sales
Adding 1,800 to closing stock and deducting 2,200 each from debtors and sales
DDeducting 1,800 from debtors

Correct Answer: C. Adding 1,800 to closing stock and deducting 2,200 each from debtors and sales

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