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O-LevelAccountingVerification of accounting records7707/11 · May/June 2016 · Q81 Mark

A trial balance did not balance. Which error caused this?

Acheque, $300, received from M. Green was credited in the cash book and debited in M. Green's account.
BPurchase of goods from J. Black, $750, was debited in the purchases account and credited in J. Blackshaw's account.
CRepairs, $500, were debited in the premises account.
DThe sales journal was overcast by $1000.

✓ Correct answer

D: The sales journal was overcast by $1000.

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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 2016 Paper 1 Variant 1, question 8.

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