Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Once Jonty had completed his financial statements, he found that two mistakes had been recorded in his accounting records. error 1: Vehicle repair costs of $1500$ had been entered on the debit side of the vehicles account. error 2: Legal fees of $2100$, which related to the purchase of new premises, had been treated as expenses. Ignoring depreciation, what effect did these errors have on Jonty’s profit for the year?

  • A$600 overstated
  • B$600 understated
  • C$3600 overstated
  • D$3600 understated

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