Posting an Entry on the Wrong Side of the Ledger

Written by True Tamplin, BSc, CEPF®

Reviewed by Subject Matter Experts

Updated on April 27, 2023

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.

Sara Rectification Entry in Journal

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.

Sydney Traders Rectification Entry in Journal

Posting an Entry on the Wrong Side of the Ledger FAQs

About the Author

True Tamplin, BSc, CEPF®

True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.

True is a Certified Educator in Personal Finance (CEPF®), author of The Handy Financial Ratios Guide, a member of the Society for Advancing Business Editing and Writing, contributes to his financial education site, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University, where he received a bachelor of science in business and data analytics.

To learn more about True, visit his personal website or view his author profiles on Amazon, Nasdaq and Forbes.