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WorksheetsCorrection of errors
Total questions: 10
Worksheet time: 11mins
An invoice received from a supplier for $657 was recorded in the purchases journal as being for $567.
Errors of omission
Errors of commission
Errors of principle
Compensating errors
Errors of original entry
A sales returns of $89 from a trade receivable, S McNee, was credited to the account of S McKoy
Errors of omission
Errors of commission
Errors of principle
Compensating errors
Errors of original entry
A cheque counterfoil for rent $680 was entirely overlooked
Errors of omission
Errors of commission
Errors of principle
Compensating errors
Errors of original entry
Cash sales of $820 were recorded in the accounts as Dr Cash $820 Cr Sales $800. The total of the travel expenses in the petty cash book was mistotalled at $30 rather than the correct figure of $50
Errors of omission
Errors of commission
Errors of principle
Compensating errors
Errors of original entry
The purchase of some new office equipment, $2300, was debited to the purchases account
Errors of omission
Errors of commission
Errors of principle
Compensating errors
Errors of original entry
The entries made for the payment of a credit supplier, L Mohammed, by cheque $320 were : Dr Bank $320, Cr L Mohammed $320
Errors of omission
Errors of commission
Errors of principle
Errors of complete reversal
Errors of original entry
A petty cash voucher for stationery $18 was overlooked
Errors of omission
Errors of commission
Errors of principle
Errors of complete reversal
Errors of original entry
The payment of interest $110 was debited to the insurance account.
Errors of omission
Errors of commission
Errors of principle
Errors of complete reversal
Errors of original entry
A receipt showed that cash sales had totalled $2320. The entries in the accounts were Dr Cash $2230 and Cr Sales $2230
Errors of omission
Errors of commission
Errors of principle
Errors of complete reversal
Errors of original entry
Discounts allowed of $28 were debited to the credit customer's account and credited to the discounts allowed account
Errors of omission
Errors of commission
Errors of principle
Errors of complete reversal
Errors of original entry
