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The Certified Bookkeeper exam includes all of the parts below except: a. Business Law. b. Adjustments and

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The Certified Bookkeeper exam includes all of the parts below except:
a. Business Law.
b. Adjustments and Error Corrections.
c. Inventory.
d. Payroll and Depreciation.

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Dudhat Vaidehi
I tutored mostly elementary school students privately after school and during the summer. We met in their homes or at the public library. I charged an hourly fee, and I provided any necessary materials. Having taught in special education in two local schools for many years meant that I had contact with a lot of parents of special needs students. I never had to advertise — word of mouth was how most folks knew of me. At one point I did have a website, but didn't utilize it much. I stayed very busy, especially in the summers, and always had a full schedule. I typically met with each student's teacher in order to get an idea of what the focus of my instruction/remediation should be. Becoming familiar with the student's learning style(s) was also very helpful. Often parents would share records and test results with me. After each tutoring session, I documented the student’s progress and gave parents written updates, as well as phone calls or emails as needed. While my students and I certainly utilized technology and the internet often during our sessions, I never tutored online or for any tutoring company, so am not familiar with the curriculums or methods used in those settings. Tutoring one on one was very enjoyable and rewarding. My students and I had fun, and grew quite fond of one another. The extra income was a bonus. I had to retire from tutoring due to a physically handicapping disease, and miss my students very much.
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Rectification of errors refers to the process of correcting mistakes or errors in accounting records to ensure that they accurately reflect the financial position of a business. There are several types of errors that can occur in accounting records, including errors of omission, errors of commission, errors of principle, compensating errors, errors of original entry, and errors of reversal. The process of rectifying errors involves identifying the error, determining the correct entry, and making the necessary adjustments to the books of accounts. The rectification of errors can be done by making journal entries, adjusting entries, or by creating a suspense account to temporarily hold the difference until the error is identified and corrected. The steps are; locate the error, determine the type of error, make the necessary corrections, and recheck the accounts. Rectification of errors is important to ensure the accuracy of financial statements, which are used by stakeholders to make important business decisions. Accurate accounting records are essential for making informed decisions, managing cash flows, and complying with legal and regulatory requirements.

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