Rectification of Errors

Solution 1
(i) Without Opening a Suspense Account :
Dr. Sales Account Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
By Wrong Totaling of 2,100
Sales Book

Journal
Date Particulars L.F. Dr. Cr.
Sales Return A/c Dr. 1,800
To Gourav & Co. A/c 1,800
(Being omitted to entered now rectify)

Dr. Sen Brothers Account Cr.

Date Particulars J.F. Amount Date Particulars J.F. Amount
By Error in posting 4,500
(wrongly debited, now
rectify)

Journal
Date Particulars L.F. Dr. Cr.
Furniture A/c Dr. 15,000
To Purchase A/c 15,000
(Being wrongly entered, now rectify)

Journal
Date Particulars L.F. Dr. Cr.
Black & White A/c Dr. 1,200
To Discount received A/c 1,200
(Being Not entered, now rectify)

Dr. Discount Allowed Account Cr.

Date Particulars J.F. Amount Date Particulars J.F. Amount
To Omission of entry 180
in the Cash Book

(ii) With opening a suspense Account :

Dr. Journal Cr.
Sr. No. Particulars L.F. Dr. Cr.
Suspense Account Dr. 2,100
1 To Sales A/c 2,100
(Being ₹ 2100 undercast, now rectify)
Sales Return A/c Dr. 1,800
2 To Gaurav & Co. A/c 1,800
(Being Omitted, now rectify)
Suspense A/c Dr. 4,500
3 To Sen Brothers A/c 4,500
(Being wrongly debited, now rectify)
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 Furniture A/c Dr 15,000
4 To Purchase A/c 15,000
(Being wrongly entered, now rectify)
Black & White A/c Dr. 1,200
5 To Discount received A/c 1,200
(Being Omitted, now rectify)
Discount Allowed A/c Dr. 180
6 To Suspense A/c 180
(Being Omitted, Now rectify)

Solution 2
Journal Entries
S.No. Particulars L.F. Debit Credit
Purchases A/c Dr. 150
Sales A/c Dr. 150
1. To Ram A/c 300
(Correction of wrong entry in the sales Book
for a purchases of goods from Ram)
Ramesh A/c Dr. 240
To Purchases A/c 120
2. To Sales A/c 120
(Correction of wrong entry in the Purchases
Book of a credit sale of goods to Ramesh)
Returns Inwards A/c Dr. 300
To Hari Saran A/c 300
3.
(Entry of goods returned by him and taken in
inventory omitted from records)
Mahesh Chand A/c Dr. 200
To Bad Debts Recovered A/c 200
4. (Correction of wrong credit to Personal A/c in
respect of recovery of previously written off
bad debts)
Man Mohan A/c Dr. 100
To Sales Return A/c 100
5. (Correction of wrong debit to Sales Returns
A/c for dishonour of cheque received from
Man Mohan)

Solution 3
Journal Entries
S.No. Particulars L.F. Debit Credit
Suspense A/c Dr. 420
To Purchase Return A/c 420
1.
(Being rectification of omission of amount not
posted to return outward book)
Purchase A/c Dr. 350
Sales A/c Dr. 350
2. To Suspense A/c 700
(Being rectification of purchase amount entered
in sales book)
Z’s A/c Dr. 680
3.
To Suspense A/c 680
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 (Being rectification of wrong amount & wrong
side of account)
Sales A/c Dr. 4,500
Suspense A/c Dr. 900
4. To Furniture A/c 5,400
(Being rectification of wrongly entered
amount)
Drawings A/c Dr. 500
To Purchases A/c 500
5.
(Being recording of the omission of goods
taken by the proprietor)

Suspense Account
Date Particulars Amount Date Particulars Amount
- To Difference in Trial Balance 60 - By Sales A/c 350
To Purchase Return A/c 420 By Purchase A/c 350
To Furniture A/c 900 By Z’s A/c 680
1,380 1,380

Solution 4
Journal Entries
S.No. Particulars L.F. Debit Credit
Sales A/c Dr. 100
Sales Return A/c Dr. 100
To Suspense A/c 200
1.
(The value of goods returned by Mr. Sharma
wrongly posted to Sales and omission of debit
to Sales Returns Account, now rectified)
Suspense A/c Dr. 300
To Philip A/c 300
2.
(Wrong debit to Mr. Philip for goods returned
by him, now rectified)
Ghanshyam’s A/c Dr. 200
To Radheshyam’s A/c 20
To Suspense A/c 180
3.
(Omission of debit to Mr. Ghanshyam and
wrong debit to Mr. Radheshyam for sale of ₹
200, now rectified)
Discount A/c Dr. 250
To Suspense A/c 250
4.
(The total of Discount allowed not posted from
the Cash Book; error now rectified)

Solution 5
Journal Entries
S.No. Particulars L.F. Debit Credit
Subham A/c Dr. 300
a) Furniture A/c Dr. 2,700
To Nigam A/c 3,000
Sales Return A/c Dr. 5,000
b)
To Jyothy A/c 5,000
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 Sales A/c Dr. 75,000
c) To P&L A/c (Gain on sale of investments) 15,000
To Investments A/c 60,000
Drawings A/c Dr. 10,000
d)
To Trade Expenses A/c 10,000

Solution 6
Journal Entries
S.No. Particulars L.F. Debit Credit
Purchase A/c Dr. 1,080
Sales A/c Dr. 1,080
1. To Suspense A/c 2,160
(Being rectification of purchase amount
wrongly recorded in sales book)
Salary A/c Dr. (25,200+2,520) 27,720
To Suspense A/c 27,720
2.
(Being rectification of salary account wrongly
brought forward & on wrong side)
Interest on Overdraft A/c Dr. 1,300
3. To Suspense A/c 1,300
(Being posting of entry to the ledger omitted)

Suspense Account
Date Particulars Amount Date Particulars Amount
- To Difference in Trial Balance 31,180 - By Purchase A/c 1,080
¤ By Sales A/c 1,080
By Salary A/c 27,720
By Interest on Overdraft A/c 1,300
31,180 31,180

Solution 7
a) Error of Principle
b) Error of Omission
c) Error of Commission
d) Error of Omission
e) Error of Commission

Solution 8
Journal Entries
S.No. Particulars L.F. Debit Credit
Commission A/c Dr. 4,500
To Interest Received A/c 4,500
a)
(Correcting wrong entry of interest received
into commission account)
M/s Sobhag Trader A/c Dr. 90
To Suspense A/c 90
b) (Being credit sale of ₹ 2,760 posted as ₹ 2,670
i.e. debiting M/s Sobhag Traders A/c less by
90, now rectified)
Drawings A/c Dr. 35,000
c)
To Machinery A/c 35,000
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 (Correction of wrong debit to machinery
account for purchase of air-conditioner for
personal use)
Return Inward A/c Dr. 5,000
To Debtors (Personal) A/c 5,000
d)
(Correction of omission to record return of
goods by customers)

Solution 9
Journal Entries
S.No. Particulars L.F. Debit Credit
Cash A/c Dr. 100
1. To D. Das A/c 100
(Being the amount received)
Returns Inward A/c Dr. 100
To Suspense A/c 100
2.
(Being the mistake in totalling the Returns
Inward Book corrected)
Furniture A/c Dr. 300
To Purchases A/c 300
3. (Being rectification of mistake by which
purchase of furniture was entered in Purchases
book)
Furniture A/c Dr. 375
To Wages A/c 375
4. (Being the wages paid to workmen for making
show-cases which should be capitalised and not
to be charged to Wages Account)
Suspense A/c Dr. 7
To Creditors (Personal) A/c 7
5.
(Being the mistake in crediting the Trade
payables Account less by ₹ 7, now corrected)
P.C. Joshi A/c Dr. 200
To Allowances A/c 200
6.
(Being the cheque of PC Joshi dishonoured,
previously debited to Allowances Account)
Drawings A/c Dr. 1,000
To Misc. Expenses A/c 1,000
(Being the motor cycle purchased for Mr. Dutt
7.
debited to his Drawings Account instead of
Miscellaneous Expenses Account as previously
done by mistake
Returns Inward A/c Dr. 100
To Debtors (Personal) Account 100
8.
(Correction of the omission to record return of
goods by customers)
Singh & Co. A/c Dr. 400
To Suspense A/c 400
9. (Being the correction of mistake by which the
account of Singh & Co. was credited by ₹ 200
instead of being debited)

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 Suspense Account
Date Particulars Amount Date Particulars Amount
To Difference in Trial
Dec 31 Balance 493 Dec 31 By Returns Inward A/c 100
To Trade Payables A/c 7 By Singh & Co. 400
500 500

Solution 10
Journal
Particulars L.F. Dr. ₹ Cr. ₹
(1) Building A/c Dr. 20,000
To Wages A/c 20,000
(Correction of wrong debit in the wages A/c of the
construction of office building)
(2) Ramesh Dr. 2,400
To Purchases A/c 1,200
To Sales A/c 1,200
(Correction of wrong entry in the Purchases Book of a
credit sale of goods to Ramesh)
(3) Mahesh Chand Dr. 2,000
To Bad Debts Recovered A/c 2,000
(Correction of wrong credit to Personal A/c in respect
of recovery of previously written off bad debts)
(4) Advertisement expenses or Sales Promotion or Free 5,000
Samples A/c Dr.
To Purchases A/c 5,000
(Entry of the goods distributed as free samples omitted
from records)
(5) Returns Inwards /Sales Return A/c Dr. 1,500
To Green 1,500
(Entry of goods returned by Green omitted from
records)

Solution 11
In the books of Hare Rama & Sons
Journal
Particulars L.F. Dr. ₹ Cr. ₹
(i) Repairs A/c Dr. 1,850
To Building A/c 1,850
(Correction of wrong debit to building A/c for repairs made)
(ii) Shyam Lal A/c Dr. 3,000
To Bad Debts Recovered A/c 3,000
(Correction of wrong credit to Personal A/c in respect of
recovery of previously written off bad debts)
(iii) Furniture A/c Dr. 20,000
To Purchases A/c 20,000
(Correction of wrong debit to Purchases A/c for furniture
purchased)
(iv) Purchases A/c Dr. 8,000
To Ram Singh A/c 8,000
(Purchases of goods from Ram Singh remained unrecorded)

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 (v) Drawings A/c Dr. 15,000
To Audit Fees A/c 15,000
(Correction of wrong debit to Audit Fees A/c for college
fees of proprietor’s son)
(vi) Pinki Rani A/c Dr. 4,500
To Meet Kumar A/c 4,500
(Correction of wrong credit to Pinki Rani. instead of Meet
Kumar.)
(vii) Returns Inwards / Sales Return A/c Dr. 6,200
To Customer/Debtors A/c 6,200
(Entry of goods returned by customer and taken in inventory
omitted from records)
(viii) Furniture A/c Dr. 1,500
To Wages A/c 1,500
(Wages paid to workmen for office furniture wrongly charged to
wages a/c now rectified)
(ix) Salaries A/c Dr. 12,000
To Clerk’s (Personal) A/c 12,000
(Correction of wrong debit to Clerk’s personal A/c for
salaries paid)
(x) Purchases A/c Dr. 20,000
Sales A/c Dr. 20,000
To Raghav A/c 40,000
(Correction of wrong entry in the sales Book for purchases of
goods from Raghav)

Solution 12
Journal Entries
S.No. Particulars L.F. Debit Credit
Mrs. Mala A/c Dr. 2,300
Mr. Lala A/c Dr. 2,300
To Suspense A/c 4,600
1.
(Correction of error by which a sale of ₹ 2,300
to Mr. Lala was posted to the Credit of Mrs.
Mala)
Profit and Loss Adjustment A/c Dr. 1,240
To Suspense A/c 1,240
2.
(Rectification of omission to post the total of
Returns Inward Book for July, 2022)
Machinery A/c Dr. 5,600
Suspense A/c Dr. 900
To Profit & Loss Adjustment A/c 6,500
3.
(Correction of error by which freight paid for a
machine ₹ 5,600 was posted to Freight
Account at ₹ 6,500 instead of capitalising it)
Profit & Loss Adjustment A/c Dr. 560
To Plant and Machinery A/c 560
(Depreciation @ 10% charged on freight paid
on a machine capitalised)
Suspense A/c Dr. 8,640
4. To Profit & Loss Adjustment A/c 8,640
(Correction of wrong carry forward of total in
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 the purchase Account to the next page ₹ 65,590
instead of ₹ 56,950)
Mehta A/c Dr. 9,000
To Plant & Machinery A/c 6,750
5. To Profit & Loss Adjustment A/c 2,250
(Correction of omission of a sale of machine on
credit to Mr. Mehta for ₹ 9,000 )

Suspense Account
Date Particulars Amount Date Particulars Amount
- To P&L Adjustment A/c 900 - By Balance b/d 830
To P&L Adjustment A/c 8,640 By Mrs. Mala A/c 2,300
By Mr. Lala A/c 2,300
By P&L Adjustment A/c 1,240
By Balance c/d 2,870
9,540 9,540
Since Suspense Account still shows a balance, it is obvious that there are still some errors left in books.

Profit & Loss Adjustment Account

Date Particulars Amount Date Particulars Amount
- To Suspense A/c 1,240 - By Machinery A/c 5,600
To Plant & Machinery A/c 560 By Suspense A/c 900
To Balance c/d 15,590 By Suspense A/c 8,640
(To be tfd to Capital A/c) By Mehta A/c 2,250
17,390 17,390

Solution 12
Journal Entries
S.No. Particulars L.F. Debit Credit
Profit and Loss Adjustment A/c Dr. 1,000
To Suspense A/c 1,000
a)
(Correction of error by which sales account
was overcast last year)
X A/c Dr. 5,000
To Y A/c 5,000
b)
(Correction of error by which sale of ₹ 5,000 to
X was wrongly debited to Y’s account)
Suspense A/c Dr. 630
To Profit and Loss Adjustment A/c 630
c)
(Correct of error by which general expenses of
₹ 180 was wrongly posted as ₹ 810)
Bill Receivable A/c Dr. 1,550
Bill Payable A/c Dr. 1,550
d) To P A/c 3,100
(Correction of error by which bill receivable of
₹ 1,550 was wrongly passed through BP book)
Profit and Loss Adjustment A/c Dr. 1,190
To Mrs. Neetu A/c 1,190
e)
(Correction of error by which legal expenses
paid to Neetu wrongly debited to personalA/c)
f) Suspense A/c Dr. 3,000
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 To Ram A/c 1,500
To Shyam A/c 1,500
(Removal of wrong debit to Shyam and giving
credit to Ram from whom cash was received)
Suspense A/c Dr. 90
To Profit & Loss Adjustment A/c 90
g)
(Correction of error by which Purchase A/c
was excess debited by ₹90/-, ie: 1,325 – 1,235)

Suspense Account
Date Particulars Amount Date Particulars Amount
To Profit & Loss
- Adjustment A/c 630 - By Profit & Loss Adjustment A/c 1,000
By Difference in Trial
To Ram 1,500 Balance (Balancing figure) 2,720
To Shyam 1,500
To Profit & Loss
Adjustment A/c 90
3,720 3,720

Profit & Loss Adjustment Account

Date Particulars Amount Date Particulars Amount
- To Suspense A/c 1,000 - By Suspense A/c 630
To Mrs. Neetu 1,190 By Suspense A/c 90
By Balance c/d (tfd to
capital A/c) 1,470
2,190 2,190

Solution 14
Journal Entries
S.No. Particulars L.F. Debit Credit
Suspense A/c Dr. 54
To Profit & Loss Adjustment A/c 54
1.
(Correction of error by which Purchase A/c was over
debited last year 4,593 carried forward instead of 4,539)
Profit and Loss Adjustment A/c Dr. 180
Customer’s A/c Dr. 1,326
To Suspense A/c 1,506
2.
(Correction of the entry by which (a) Sales A/c was over
credited by ₹180 (b) customer was credited by ₹753
instead of being debited by ₹573)
Suspense A/c Dr. 1,020
To Profit & Loss Adjustment A/c 1,020
3. (Correction of error by which Returns Inward Account
was debited by ₹510 instead of Returns Outwards
Account being credited by ₹ 510)
Suspense A/c A/c Dr. 1,240
To C. Dass A/c 620
4. To G. Dass A/c 620
(Removal or wrong debit to G. Dass and giving credit to
C. Dass from whom cash was received)

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 Customer’s A/c Dr. 840
To Profit & Loss Adjustment A/c 840
5.
(Rectification of the error arising from non- preparation
of invoice for goods delivered)
Profit & Loss Adjustment A/c Dr. 200
Inventory A/c Dr. 800
To Customer’s A/c 1,000
6.
(The Customer’s A/c credited with ₹1,000 for goods not
yet purchased by him; cost of goods debited to inventory
& Profit debited to Profit & Loss Adjustment Account)
Profit & Loss Adjustment A/c Dr. 1,534
To Capital A/c 1,534
7.
(Transfer of Profit & Loss Adjustment A/c balance to
the Capital Account)
Profit & Loss Adjustment Account
Date Particulars Amount Date Particulars Amount
- To Suspense A/c 180 - By Suspense A/c 54
To Customer’s A/c 200 By Suspense A/c 1,020
To Capital A/c 1,534 By Customer’s A/c 840
1,914 1,914

Solution 15
Rectification entries in the books of Dime Ltd.
Particulars L.F. Dr. ₹ Cr. ₹
1. Suspense A/c Dr. 100
To Profit and Loss Adjustment A/c 100
(Returns outward book was under cast now rectified))
2. Suspense A/c Dr. 1,500
To Profit and Loss Adjustment A/c 1,500
(Discount received was not recorded, now rectified))
3. Office Furniture A/c Dr. 6,000
To Profit and Loss Adjustment A/c 6,000
(Office furniture purchased wrongly debited to Purchase
A/c. now rectified.)
4. Debtors A/c Dr. 90
To Suspense A/c 90
(Debtors A/c was posted 670 in place of 760 now rectified.)
5. Debtors A/c Dr. 10,000
To Profit and Loss Adjustment A/c 10,000
(Sales of 10,000 omitted to be recorded, now rectified))

Solution 16
Rectification entries in the books of M/s Applied Laboratories
Particulars L.F. Dr. ₹ Cr. ₹
1. Profit and Loss Adjustment Account Dr. 12,500
To Building Account 12,500
(Repairs amounting ₹ 12,500 wrongly debited to building
account, now rectified)
2. Profit and Loss Adjustment Account Dr. 1,500
To Suspense Account 1,500
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 (Addition of freight column in purchase journal was under
casted, now rectification entry made)
3. Suspense Account Dr. 2,100
To Rani & Co. 2,100
(Goods returned by Rani & Co. had been posted wrongly
to the debit of her account, now rectified)
4. Profit and Loss Adjustment Account Dr. 30,000
To Furniture account 30,000
(Being sale of furniture wrongly entered in sales book, now
rectified)
5. Raja & Co. Dr. 20,000
To Bills receivable account 20,000
(Bill receivable dishonoured debited to Bills receivable
account instead of customer account, now rectified)

Solution 17
Journal Entries
Particulars L.F. Dr. ₹ Cr. ₹
(i) Suspense Account Dr. 936
To Profit and Loss Adjustment A/c 936
(Correction of error by which Purchase
Account was over debited last year- ₹5,615 carried
forward instead of ₹6,551)
(ii) Profit & Loss Adjustment A/c Dr. 540
Customer’s Account 1,102
To Suspense Account 1,642
(Correction of the entry by which (a) Sales A/c was
over credited by ₹ 540 (b) customer was credited by
₹821 instead of being debited by ₹281)
(iii) Suspense Account Dr. 590
To Profit & Loss Adjustment A/c 590
(Correction of error by which Returns Inward Account
was debited by ₹295 instead of Returns Outwards
Account being credited by ₹295)
(iv) Suspense Account Dr. 1,790
To Senu 895
To Sethu 895
(Removal or wrong debit to Sethu and giving credit to
Senu from whom cash was received)
(v) Customer’s Account Dr. 1,400
To Profit & Loss Adjustment A/c 1,400
(Rectification of the error arising from non-preparation of
invoice for goods delivered)
(vi) Profit & Loss Adjustment A/c Dr. 1600
To Customer’s Account 1,600
(Customer’s A/c credited with goods not yet purchased)
(vii) Inventory A/c Dr. 1280
To Profit & Loss Adjustment A/c 1280
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 (Cost of goods debited to inventory and credited to Profit
& Loss Adjustment A/c)
(viii) Trade receivable/ Q’s Account Dr. 600
To Suspense Account 600
(₹600 due by Q not taken into trial balance, now rectified)
(ix) R’s account/Trade receivable Dr. 3,000
To Profit & Loss Adjustment A/c 3,000
(Sales to R omitted, now rectified)
(x) Profit & Loss Adjustment A/c Dr. 5,066
To Joshi’s Capital Account 5,066
(Transfer of P&L Adj. A/c balance to the Capital A/c)

Solution 18
Journal Entries
S.No. Particulars L.F. Debit Credit
Profit and Loss Adjustment A/c Dr. 8,000
To Suspense A/c* 8,000
a)
(Purchase Account under cast in the previous
year; error now rectified)
Rahim’s A/c Dr. 2,500
To Profit & Loss Adjustment A/c 2,500
b)
(Sales to Rahim omitted last year; now
adjusted)
Anbu’s A/c Dr. 1,200
To Asok’s A/c 1,200
c)
(Amount received from Asok wrongly posted
to the account of Anbu; now rectified)
Profit and Loss Adjustment A/c Dr. 450
To Suspense A/c* 450
d)
(Excess posting to sales account last year, ₹
4,617, instead of ₹ 4,167 now adjusted)
Profit and Loss Adjustment A/c Dr. 1,800
To Machinery A/c 1,800
e)
(Repairs to machinery was wrongly debited to
machinery account, now rectified)
Profit and Loss Adjustment A/c Dr. 6,000
To Paul A/c 6,000
f)
(Credit purchase of goods from Mr. Paul sale
last year, now rectified)
Daisy’s Capital A/c Dr. 13,750
To Profit & Loss Adjustment A/c 13,750
g)
(Being balance in P & L Adj. A/c transferred
to Daisy’s Capital A/c – Refer W.N. 1)
Suspense A/c Dr. 8,450
To Daisy’ Capital A/c 8,450
h)
(Being balance of Suspense A/c transferred to
Capital A/c– Refer W.N. 2)
*Considering that the difference was posted to Suspense account

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 Profit & Loss Adjustment Account
Date Particulars Amount Date Particulars Amount
- To Suspense A/c 8,000 - By Rahim’s A/c 2,500
To Suspense A/c 450 By Daisy’s Capital A/c 13,750
To Machinery A/c 1,800
To Paul’s A/c 6,000
16,250 16,250

Suspense Account
Date Particulars Amount Date Particulars Amount
- To Daisy’s Capital A/c 8,450 - By Profit & Loss Adjustment A/c 8,000
By Profit & Loss Adjustment A/c 450
8,450 8,450

Solution 19
Date Particulars Dr. ₹ Cr. ₹
(1) Scooter Account Dr. 27,000
To Profit and Loss Adjustment A/c 27,000
(Purchase of scooter wrongly debited to conveyance A/c now
rectified-capitalization of 27,000, i.e., 30,000 less 10% dep.)
(2) Suspense Account Dr. 1,00,000
To Profit & Loss Adjustment A/c 1,00,000
(Purchase A/c overcast in previous year error now rectified).
(3) Profit & Loss Adjustment A/c Dr. 40,000
To X’s Account 40,000
(Credit purchase from X₹20,000, entered as sales last year,
now rectified)
(4) Bhaskar’s Account Dr. 10,000
To Anand’s Account 10,000
(Amount received from Mr. Anand wrongly posted to the
account of Mr. Bhaskar; now rectified)
(5) Suspense Account Dr. 10,000
To Chandu’s Account 10,000
(₹ 5,000 received from Chandu wrongly debited to his
account; now rectified)
(6) Trade receivables (Ramesh) / Ramesh Dr. 5,000
To Suspense Account 5,000
(₹5,000 due by Mr. Ramesh not taken into trial balance now
rectified)
(7) Ram’s Account Dr. 20,000
To Profit & Loss Adjustment A/c 20,000
(Sales to Ram omitted last year; now adjusted)
(8) Suspense Account Dr. 1,980
To Profit & Loss Adjustment A/c 1,980
(Excess posting to purchase account last year, ₹25,930, instead
of ₹23,950, now adjusted)

The copyright of these notes is with C.A. Nitin Goel

No part of these notes may be reproduced in any manner without his prior permission in writing
(9) Profit & Loss Adjustment A/c Dr. 1,08,980
To Ratan’s Capital Account 1,08,980
(Balance of Profit & Loss Adjustment A/c transferred to
Capital Account)
(10) Ratan’s Capital Account Dr. 1,06,980
To Suspense Account 1,06,980
(Balance of Suspense Account transferred to Capital Account)

The copyright of these notes is with C.A. Nitin Goel

No part of these notes may be reproduced in any manner without his prior permission in writing