{"page":"<link rel=\"stylesheet\" href=\"https://lessonplanet.com/assets/packs/css/resources-572d6a42.css\" />\n<link rel=\"stylesheet\" href=\"https://lessonplanet.com/assets/packs/css/lp_boclips_stylesheets-f4d0de30.css\" media=\"all\" />\n<div data-title='Rectification of Errors before Preparation of Trial Balance' data-url='/boclips/videos/6417ed69d104db4f3656efd3' data-video-url='/boclips/videos/6417ed69d104db4f3656efd3' id='bo_player_modal'>\n<div class='boclips-resource-page modal-dialog panel-container'>\n<div class='react-notifications-root'></div>\n<div class='rp-header'>\n<div class='rp-type'>\n<i aria-hidden='true' class='fai fa-regular fa-circle-play'></i>\nVideo\n</div>\n<h1 class='rp-title' id='video-title'>\nRectification of Errors before Preparation of Trial Balance\n</h1>\n<div class='rp-actions'>\n<div class='mr-1'>\n<a class=\"btn btn-success\" data-posthog-event=\"Signup: LP Signup Activity\" data-posthog-location=\"body_link_boclips\" data-remote=\"true\" href=\"/subscription/new\"><span><span>Get Free Access</span><span class=\"\"> for 10 Days</span><span>!</span></span></a>\n</div>\n</div>\n</div>\n<div class='rp-body'>\n<div class='rp-info'>\n<div aria-label='Hide resource details' class='rp-hide-info' role='button' tabindex='0'>&times;</div>\n<i aria-label='Expand resource details' class='rp-expand-info fai fa-solid fa-up-right-and-down-left-from-center' role='button' tabindex='0'></i>\n<i aria-label='Compress resource details' class='rp-compress-info fai fa-solid fa-down-left-and-up-right-to-center' role='button' tabindex='0'></i>\n<div class='rp-rating'>\n<span class='resource-pool'>\n<span class='pool-label'>Publisher:</span>\n<span class='pool-name'>\n<span class='text'><a data-publisher-id=\"30357577\" href=\"/search?publisher_ids%5B%5D=30357577\">Let&#39;s Tute</a></span>\n</span>\n</span>\n</div>\n<div class='rp-description'>\n<span class='short-description'>In this video, the teacher discusses the process of rectifying errors in the books of accounts before preparing the trial balance. They provide examples of different types of errors and explain how to rectify them using the method of...</span>\n<span class='full-description hide'>In this video, the teacher discusses the process of rectifying errors in the books of accounts before preparing the trial balance. They provide examples of different types of errors and explain how to rectify them using the method of wrong, reverse correct, and rectify entries. The teacher also highlights the importance of maintaining balance between debit and credit entries when rectifying errors.</span>\n</div>\n<div class='action-container flex justify-between'>\n<button aria-expanded='false' aria-label='Read more description' class='rp-full-description' type='button'>\n<i class='fai fa-solid fa-align-left'></i>\n<span id='read_more'>Read More</span>\n</button>\n<div class='rp-report'>\n</div>\n</div>\n<div aria-labelledby='resource-details-heading' class='rp-info-section'>\n<h2 class='title' id='resource-details-heading'>Resource Details</h2>\n<div class='rp-resource-details clearfix'>\n<div class='detail'>\n<dl>\n<dt>Curator Rating</dt>\n<dd><span class=\"star-rating\" aria-label=\"4.0 out of 5 stars\" role=\"img\"><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-regular fa-star text-action\" aria-hidden=\"true\"></i></span></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt class=\"educator-rating-title\">Educator Rating</dt><dd><div class=\"educator-rating-details\" data-path=\"/educator_ratings/rrp_data?resourceable_id=1140828&amp;resourceable_type=Boclips%3A%3AVideoMetadata\"><span class=\"not-yet-rated\">Not yet Rated</span></div></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Media Length</dt>\n<dd>8:13</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Grade</dt><dd title=\"Grade\">9th - Higher Ed</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Subjects</dt><dd><span><a href=\"/search?grade_ids%5B%5D=259&amp;grade_ids%5B%5D=255&amp;grade_ids%5B%5D=256&amp;grade_ids%5B%5D=257&amp;grade_ids%5B%5D=258&amp;search_tab_id=1&amp;subject_ids%5B%5D=1319782\">Career &amp; Technical Education</a></span></dd><dd class=\"text-muted\"><i class=\"fa-solid fa-lock mr5\"></i>1 more...</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Media Type</dt><dd><span><a href=\"/search?grade_ids%5B%5D=259&amp;grade_ids%5B%5D=255&amp;grade_ids%5B%5D=256&amp;grade_ids%5B%5D=257&amp;grade_ids%5B%5D=258&amp;search_tab_id=2&amp;type_ids%5B%5D=4543647\">Instructional Videos</a></span></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Source:</dt>\n<div class='preview-source' data-animation='true' data-boundary='.rp-info' data-container='.rp-resource-details' data-html='false' data-title='Presentations on science, maths and accountancy for ages 14 plus.' data-trigger='hover focus'>\n<span>Let&#39;s Tute</span>\n<i aria-hidden='true' class='fa-solid fa-circle-info channel-tooltip-icon' id='channel-tooltip'></i>\n</div>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Date</dt>\n<dd>2023</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<i aria-hidden='true' class='fai fa-solid fa-language'></i>\n<dt>Language</dt><dd>English</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Audiences</dt><dd><span><a href=\"/search?audience_ids%5B%5D=371079&amp;grade_ids%5B%5D=259&amp;grade_ids%5B%5D=255&amp;grade_ids%5B%5D=256&amp;grade_ids%5B%5D=257&amp;grade_ids%5B%5D=258&amp;search_tab_id=1\">For Teacher Use</a></span></dd><dd class=\"text-muted\"><i class=\"fa-solid fa-lock mr5\"></i>2 more...</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Usage Permissions</dt><dd>Fine Print: Educational Use</dd>\n</dl>\n</div>\n</div>\n</div>\n<div aria-labelledby='additional-materials-heading' class='rp-info-section'>\n<h2 class='title' id='additional-materials-heading'>Additional Materials</h2>\n<div class='additional-material'>\n<i aria-hidden='true' class='fai fa-solid fa-lock'></i>\n<a class=\"text-muted\" title=\"Video Transcript\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" href=\"/subscription/new\">Video Transcript</a>\n</div>\n<div class='additional-material'>\n<i aria-hidden='true' class='fai fa-solid fa-lock'></i>\n<a class=\"text-muted\" title=\"Video Preview\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" href=\"/subscription/new\">Video Preview</a>\n</div>\n</div>\n<div aria-labelledby='concepts-heading' class='rp-info-section'>\n<h2 class='title' id='concepts-heading'>Concepts</h2>\n<div class='clearfix'>\n<div class='details-list concepts' data-identifier='Boclips::VideoDecorator6417ed69d104db4f3656efd3' data-type='concepts'>credit</div>\n<div class='concepts-toggle-buttons' data-identifier='Boclips::VideoDecorator6417ed69d104db4f3656efd3'>\n<button aria-expanded='false' class='more btn-link' type='button'>\n<span>Show More</span>\n<i aria-hidden='true' class='fa-solid fa-caret-down ml5'></i>\n</button>\n<button aria-expanded='true' class='less btn-link' style='display: none;' type='button'>\n<span>Show Less</span>\n<i aria-hidden='true' class='fa-solid fa-caret-up ml5'></i>\n</button>\n</div>\n</div>\n</div>\n<div aria-labelledby='additional-tags-heading' class='rp-info-section'>\n<h2 class='title' id='additional-tags-heading'>Additional Tags</h2>\n<div class='clearfix'>\n<div class='details-list keyterms' data-identifier='Boclips::VideoDecorator6417ed69d104db4f3656efd3' data-type='keyterms'>detect and rectify the error, how to detect the error, how to rectify the error, after prepartion of trial balance, before preparation of trial balance, solve the example of before preaprtaion trial balance, how to rectify the error with example solving, trial balance, sales book, reverse side, credit cancel, credit balance, reported total, electricity account, purchase account, reverse entry, debit balance, credit side, cash account, previous session, debit side, wrong entry, rectification statement, side, total, account, entry, lets, debit, session, posted, understand, cast, give, higher, rectification</div>\n<div class='keyterms-toggle-buttons' data-identifier='Boclips::VideoDecorator6417ed69d104db4f3656efd3'>\n<button aria-expanded='false' class='more btn-link' type='button'>\n<span>Show More</span>\n<i aria-hidden='true' class='fa-solid fa-caret-down ml5'></i>\n</button>\n<button aria-expanded='true' class='less btn-link' style='display: none;' type='button'>\n<span>Show Less</span>\n<i aria-hidden='true' class='fa-solid fa-caret-up ml5'></i>\n</button>\n</div>\n</div>\n</div>\n<div aria-labelledby='classroom-considerations-heading' class='rp-info-section'>\n<h2 class='title' id='classroom-considerations-heading'>Classroom Considerations</h2>\n<div class='classroom-considerations'><div class='fai fa-solid fa-bell'></div>Best For: Explaining a topic</div><div class='classroom-considerations'><div class='fai fa-solid fa-bell'></div>Video is ad-free</div> \n</div>\n<div aria-labelledby='educator-ratings-heading' class='rp-info-section'>\n<h2 class='title sr-only' id='educator-ratings-heading'>Educator Ratings</h2>\n<div id=\"educator-ratings-root\"></div><div id=\"all-educator-ratings-root\"></div><div id=\"educator-rating-form-root\"></div>\n</div>\n</div>\n<div class='rp-resource'>\n<div aria-label='Show resource details' class='rp-show-info' role='button' tabindex='0'>\n<i class='fai fa-solid fa-align-left'></i>\nShow resource details\n</div>\n<div aria-label='Video player' class='player' id='player-wrapper' role='region'>\n<div class='relative container mx-auto' id='lp-boclips-visitor-thumbnail'>\n<a class=\"block\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; 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