Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Following the preparation of Abdul’s draft financial statements, two mistakes were found. The purchase of a machine, paid for by bank transfer, $5000, had been left out of the accounts. The purchase of a motor vehicle, $15 000, had been recorded in the motor vehicle repair account. What impact will the correction of these errors 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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