Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Once Abdul’s draft financial statements had been prepared, two mistakes were found. The purchase of a machine by bank transfer, $5000, had been left out of the accounts. The purchase of a motor vehicle, $15000, had been recorded in the motor vehicle repair account. What effect will the correction of these mistakes have on the non-current assets and the working capital?

  • Anon-current assets: increase 15000; working capital: decrease 5000
  • Bnon-current assets: increase 15000; working capital: no effect
  • Cnon-current assets: increase 20000; working capital: decrease 5000
  • Dnon-current assets: increase 20000; working capital: no effect

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