1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-4LESSON 6-4
Finding and Correcting
Errors on the Work Sheet

2. 2
LESSON 6-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
CORRECTING AN ERROR IN POSTINGCORRECTING AN ERROR IN POSTING
TO THE WRONG ACCOUNTTO THE WRONG ACCOUNT page 168
1. Draw a line through the entire incorrect entry. Recalculate the
account balance and correct the work sheet.
22 Correct entryCorrect entry
11 Incorrect entryIncorrect entry
2. Record the posting in the correct account. Recalculate the account
balance, and correct the work sheet.

3. 3
LESSON 6-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
CORRECTING AN INCORRECT AMOUNTCORRECTING AN INCORRECT AMOUNT
11
22
33
page 169
1. Draw a line through the incorrect amount.
2. Write the correct amount just above the correction in the same space.
3. Recalculate the account balance, and correct the account balance on
the work sheet.

4. 4
LESSON 6-4CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
11
22
33
CORRECTING AN AMOUNT POSTED TOCORRECTING AN AMOUNT POSTED TO
THE WRONG COLUMNTHE WRONG COLUMN
55 44 66
page 169
6. Recalculate the account balance, and correct the work sheet.
5. Record the posting in the correct amount column.
4. Draw a line through the incorrect item in the account.