Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

A business did not keep control accounts within its double entry books of account. A check of its books showed the following mistakes. 1 The purchases journal was undercast by $100. 2 A sales invoice, $180, was entered twice in the sales journal. How did these errors affect the trial balance?

  • Acredit side higher by $100
  • Bcredit side higher by $280
  • Cdebit side higher by $100
  • Ddebit side higher by $280

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