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A-LevelAccountingReconciliation and verification9706/12 · Feb/Mar 2016 · Q61 Mark

The trial balance totals are as follows: debit $500 150 credit $500 000 Which error could have caused the difference?

Acash sale has only been recorded in the sales account.
Bcredit purchase has only been recorded in a supplier's account.
Ccredit sale has not been recorded.
Dcredit sale has only been recorded in a customer's account.

✓ Correct answer

D: credit sale has only been recorded in a customer's account.

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About this question

Topic
Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Feb/Mar 2016 Paper 1 Variant 2, question 6.

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