Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

The totals of a trial balance did not match, so $200$ was entered on the debit side of a suspense account. The book-keeper then examined the records and discovered the following two errors. 1. A sales invoice for $700$ had been entered in the sales journal as $770$. 2. The sales journal had been totalled wrongly. What mistake was made in totalling the sales journal?

  • Aovercast by $130$
  • Bovercast by $200$
  • Cundercast by $130$
  • Dundercast by $200$

Worked solution & mark scheme

This 1-mark question has a full step-by-step worked solution and mark scheme.

  • Full mark scheme, point by point
  • Step-by-step worked solution
  • Write your answer & get it marked instantly by AI