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O-LevelAccountingVerification of accounting records7707/11 · May/June 2014 · Q101 Mark

The total of the credit side of a trial balance was $9000 more than the total of the debit side. Which error has been made?

Adebit entry of $4500 was incorrectly posted as a credit entry.
Bdebit entry of $9000 was incorrectly posted as a credit entry.
Cpurchase of goods, $9000, was completely omitted from the accounting records.
Dpurchase invoice for $9000 was credited to Tyler's account instead of Tailor's account.

✓ Correct answer

A: debit entry of $4500 was incorrectly posted as a credit entry.

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About this question

Topic
Verification of accounting records, O-Level Accounting (syllabus 7707). Multiple choice, 1 mark.
Source
O-Level Accounting, May/June 2014 Paper 1 Variant 1, question 10.

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