A-LevelAccountingReconciliation and verification9706/12 · May/June 2023 · Q61 Mark
Which error would not affect the agreement of the totals of a trial balance?
Acredit note for $56 received from a supplier was entered in the book of prime entry as $65.
BGoods taken for own use by the owner for $180 were debited to the cash account and
debited to the drawings account.
CThe discounts received total in the cash book was not transferred to the general ledger.
DThe purchases returns account was understated by $50 and the cash account was
overstated by $50.
✓ Correct answer
A: credit note for $56 received from a supplier was entered in the book of prime entry as $65.
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