Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

Jane withdrew cash drawings from the business. The amount was recorded on the debit side of the purchases account and on the credit side of cash. What effect did this mistake have on profit for the year and on current assets in the financial statements?

  • 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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