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2016ACCA F3测试题：Corrections of errors

高顿网校2016-03-04 16:58Yvonne.shen
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Question：The debit side of a trial balance totals $50 more than the credit side.

Which one of the following could this be due to?

A. a purchase of goods for $50 being omitted from the payables control account

B. a sale of goods for $50 being omitted from the receivables control account

C. an invoice of $25 for electricity being credited to the electricity account

D. a receipt for $50 from a customer being omitted from the cash book

The correct answer is: a purchase of goods for $50 being omitted from the payables control account.

'A sale of goods for $50 being omitted from the receivables control account' and 'an invoice of $25 for electricity being credited to the electricity account' would make the credit side $50 higher.

'A receipt for $50 from a customer being omitted from the cash book' would have no effect.

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