Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Which error is classed as an error of original entry?

  • Asale of surplus office equipment on credit to Janet for $230 entered as $320 in both the disposal account and Janet’s account
  • Bsale of surplus office equipment on credit to Janet for $230 entered in the office equipment account and Jason’s account
  • Csale of surplus office equipment on credit to Janet for $230 entered in the sales account and Janet’s account
  • Dsale of surplus office equipment on credit to Janet for $230 not entered in any accounts

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