Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

An owner purchased machinery for her business at a cost of $5000. In the accounting records, this was recorded as revenue expenditure. She also put an extra $2000 of capital into the business and recorded this as a revenue receipt in the accounting records. What was the net effect of these errors on her profit for the year (ignore depreciation)?

  • A$3000 overstated
  • B$3000 understated
  • C$7000 overstated
  • D$7000 understated

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