Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Saddique’s trial balance did not balance. The debit column added up to $12250, while the credit column came to $12200. The following errors were found. No record had been entered for cash sales, $150. The balance on the discount received account, $50, had been left out of the trial balance. What were the totals of the trial balance after the errors had been corrected?

  • A$12250
  • B$12300
  • C$12350
  • D$12400

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