Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

A trader drew up a draft income statement that showed a profit for the year of $36\,000. A review of the books uncovered the following facts. 1. The owner’s drawings of $900 had been entered in the wages account on the debit side. 2. At the year end, the provision for doubtful debts was raised by $20. The income statement had been charged with the full provision amount of $260. 3. In the cash book, the total for the discount allowed column, $140, for one month had not been posted to the discount allowed account. What was the correct profit for the year?

  • A$34\,720
  • B$36\,520
  • C$37\,000
  • D$37\,280

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