Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Nia disposed of equipment with a net book value of $200. The sale proceeds, $250, were entered as a credit in the sales account and as a debit in the cash book. What was the impact of this error on Nia’s gross profit and profit for the year?

  • Agross profit overstated $50; profit for the year overstated $50
  • Bgross profit overstated $200; profit for the year understated $250
  • Cgross profit overstated $250; profit for the year overstated $200
  • Dgross profit understated $250; profit for the year understated $200

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