A credit sale of £500 to Customer B was not recorded at all., Error of Omission, A payment for motor vehicle repairs of £150 was debited to the Machinery Repairs account instead of the Motor Expenses account., Error of Commission, The purchase of a new printer (a non-current asset) for £400 was debited to the Stationery (an expense) account., Error of Principle, An invoice for £820 received for Purchases was recorded as £280 in both the Purchases account, Error of Original Entry, The Sales account balance was under-cast (under-added) by £100. Separately, the Wages expense account was also under-cast by £100., Compensating Error, A purchase of goods on credit for £3,000 was recorded as: Dr Trade Payables and Cr Purchases., Reversal of Entries, A cash payment of £200 to a creditor (Trade Payable) was correctly credited to the Bank Account, but was never debited to the Trade Payables account., Single Entry Error , The Sales account total (a Credit balance) was under-cast (under-added) by £1,000 when calculating its closing balance., Casting Error, A rent payment of £950 was incorrectly posted to the Rent Expense account as £590., Transposition Error, A sale of £100 (Debit to Receivables) was correctly credited to Sales, but was credited to the Trade Receivables account instead of debited., Two Entries on one side.

Errors

prie
Spausdinti
Įterpti

Lyderių lentelė

Vizualinis stilius

Parinktys

Pakeisti šabloną

)
Atkurti automatiškai įrašytą: ?