Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

A business received $100 in cash from a credit customer as payment for a debt. While recording this, an error of commission was made. Which statement about the debit and credit columns of the trial balance is correct?

  • AThe total of the credit column was $100 higher than the total of the debit column.
  • BThe total of the debit column was $100 higher than the total of the credit column.
  • CThe totals of both columns were the same as if the error had not taken place.
  • DThe totals of both columns were understated by the same amount.

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