Cash received from Karim ₹ 6,000 posted to Nadeem. This is the error of ... State the wrong entry recorded in the book of accounts. Correct effect should have been: The rectification entry will be:
(correct_effect) Karim's A/c Dr. 6,000 To Cash A/c 6,000
(rectification_entry) Nadeem's A/c Dr. 6,000 To Karim's A/c 6,000
(type_of_error) Error of Commission
(wrong_entry) Nadeem's A/c Dr. 6,000 To Cash A/c 6,000
Explanation
This is an error of commission where posting was done to the wrong account (Nadeem instead of Karim). Following the pattern from the textbook example (d) where credit sales to Mohan were incorrectly posted to Ram's account, the rectification requires transferring the amount from the wrongly credited account to the correct account. Cash account is correctly recorded; the error lies only in the personal account posting.
Solution Steps
Step 1: Identify error type - Wrong posting to another person's account is an Error of Commission
Step 2: State wrong entry - Cash received was credited to Nadeem instead of Karim: Nadeem's A/c Dr. 6,000 To Cash A/c 6,000
Step 3: State correct effect - Karim should have been credited: Karim's A/c Dr. 6,000 To Cash A/c 6,000
Step 4: Pass rectification entry - Transfer from wrong account to correct account: Nadeem's A/c Dr. 6,000 To Karim's A/c 6,000