Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Jane withdrew cash drawings from the business. The amount was entered as a debit in the purchases account and as a credit in cash. In the financial statements, how would this error affect the profit for the year and the current assets?

  • Aprofit for the year: decrease; current assets: no effect
  • Bprofit for the year: increase; current assets: no effect
  • Cprofit for the year: no effect; current assets: decrease
  • Dprofit for the year: no effect; current assets: increase

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