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The sales book was undercast by Rs 1,000, while debtors were posted correctly. The trial balance shows

ACredit excess of 1,000
BCredit excess of 2,000
CTotals still agree
DDebit excess of 1,000
Answer & Solution
Correct answer: D. Debit excess of 1,000
Sales were credited Rs 1,000 too little while debtors were debited in full, so debits exceed credits by Rs 1,000.
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