Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Jerry was paid a cheque for $450 by Fatima. He recorded the cheque receipt correctly in his cash book. However, the posting into Fatima’s account was made the wrong way round. Which journal entry will correct this error?

  • Aaccount debited: bank $450; account credited: Fatima $450
  • Baccount debited: bank $900; account credited: suspense $900
  • Caccount debited: suspense $450; account credited: bank $450
  • Daccount debited: suspense $900; account credited: Fatima $900

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