If an entry is posted on the wrong side of the relevant ledger account, the effect is that both entries relating to the transaction will be on the same side of the ledger. This will cause the trial balance to go out of agreement.
An invoice for $520, issued to Sara, was entered correctly in the sales book but posted to the credit side of her personal account in the ledger.
It follows that whereas the sales account would be correctly credited. Sara’s personal account would have a Cr. entry of $520 instead of a Dr. entry for that amount.
To rectify this error, Sara’s personal account should be debited with twice the amount. Also, the corresponding credit entry should appear in the suspense account.
An invoice for $2,430, received from Sydney Traders, was recorded correctly in the purchases book but posted to the debit side of the Sydney Traders account.
It follows that the purchases account would be correctly debited, whereas the Sydney Traders account would have a Dr. entry instead of a Cr. entry for $2,430.
To rectify this error, it is necessary to credit the Sydney Traders account by twice the amount (i.e., $4,860). Also, the suspense account should be credited to complete the double entry.