Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

Which type of error would cause a trial balance not to balance?

  • AA payment for rent of $250 had been debited in the bank account. It had been entered correctly in the rent account.
  • BA purchase invoice for $259 was entered in the purchases journal as $295.
  • CA sales invoice for $180 was lost before it could be entered in the sales journal.
  • DA sales return of $500 was debited in the customer’s account and credited to the purchases returns account.

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