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Question
Which of the following account(s) will be affected, while rectifying the error of carriage charges, paid for a new plant purchased mistakenly debited to carriage account?
Options:
A .  Plant Account
B .  Carriage Account
C .  Both plant & carriage account
D .  Purchases account
Answer: Option C
:
C
To rectify the error, carriage account shall be credited and plant account shall be debited.

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