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A-LevelAccountingReconciliation and verification9706/12 · Oct/Nov 2009 · Q71 Mark

A business has discovered several errors in its sales ledger. All the accounts in the other ledgers have been entered correctly. Which error will not affect the agreement of the trial balance?

Asale to Clark of $2000 was debited to Clarkson's account.
Bsale to Garcia of $100 was entered in Garcia's account as $1000.
Csale to Wong of $4700 was omitted from Wong's account.
Dsales return of $1200 was debited to Khan's account.

✓ Correct answer

A: sale to Clark of $2000 was debited to Clarkson'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, Oct/Nov 2009 Paper 1 Variant 2, question 7.

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