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Question

Sales to Ram Rs.336 posted to his account as Rs.363 would effect _________.

A
Sales account
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B
Ram's account
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C
Cash account
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D
Bank account
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Solution

The correct option is B Ram's account
Credit sales are recorded in sales day book. Wrong posting of amount is done in Ram's account, hence Ram's account is effected. There will be a mismatch in trial balance to the extent of Rs.27.

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