1 Complete reversal of entries 5

Actual Dr Discount received $ 124.00 Actual

Cr Cash $ 124.00

Error Dr Cash $ 124.00 Error

Cr Discount received $ 124.00

Correct Dr Discount received $ 248.00 Correct

Cr Cash $ 248.00

2 Errors of Principle 6 C
Actual Dr sales $ 200.00 Actual
Cr old furniture $ 200.00

Error Dr old furniture $ 200.00 Error

Cr sales $ 200.00

Correct Dr sales $ 200.00 Correct

Cr old furniture $ 200.00

3 Errors of omission 7
Actual Dr Utility expenses $ 64.00 Actual
Cr Bank $ 64.00

Error Dr Utility expenses $ - Error

Cr Bank $ -

Correct Dr Utility expenses $ 64.00 Correct

Cr Bank $ 64.00

4 Errors of original entry 8

Actual Dr Rent $ 1,594.00 Actual
Cr Cash $ 1,594.00

Error Dr Rent $ 154.00 Error

Cr Cash $ 154.00

Correct Dr Cash $ 1,440.00 Correct

Cr Rent $ 1,440.00
 Compensating errors 9 Erro
Dr Actual
Cr

Dr Error
Cr

Dr Interest expenses $ 56.00 Correct

Cr Cash $ 56.00

Complete reversal of entries 10 Err

Dr Office equipment $ 600.00 Actual
Cr Cash $ 600.00

Dr Cash $ 600.00 Error

Cr Office equipment $ 600.00

Dr Office equipment $ 1,200.00 Correct

Cr Cash $ 1,200.00

Errors of omission 11 E
Dr Miscellaneous expenses $ 18.00 Actual
Cr Cash $ 18.00

Dr Miscellaneous expenses $ - Error

Cr Cash $ -

Dr Miscellaneous expenses $ 18.00 Correct

Cr Cash $ 18.00

Errors of original entry 12 E

Dr Sale $ 86.00 Actual
Cr Cash $ 86.00

Dr Sale $ 68.00 Error

Cr Cash $ 68.00

Dr Sale $ 18.00 Correct

Cr Cash $ 18.00
 Errors of original entry
Dr Ah Chob $ 240.00
Cr Cash $ 240.00

Dr Ah Chob $ 24.00
Cr Cash $ 24.00

Dr Ah Chob $ 216.00
Cr Cash $ 216.00

Errors of commission
Dr Chan $ 160.00
Cr Bank $ 160.00

Dr Chin $ 160.00
Cr Bank $ 160.00

Dr Chan $ 160.00
Cr Chin $ 160.00

Errors of principle
Dr Postage stamp $ 34.00
Cr Cash $ 34.00

Dr Carriage outwards $ 34.00

Cr Cash $ 34.00

Dr Postage stamp $ 34.00

Cr Carriage outwards $ 34.00

Errors of omission
Dr Charges $ 82.00
Cr Cash $ 82.00

Dr Charges $ -
Cr Cash $ -

Dr Charges $ 82.00
Cr Cash $ 82.00
 Suspense Account
Particular $ Particular
Discount received $ 248.00 Rent
Interest expenses $ 56.00 Cash
Sales $ 18.00 Bank
Differences $ 1,200.00
Total $ 1,522.00 Total
 $
$ 1,440.00
$ 18.00
$ 64.00

$ 1,522.00
1 Errors of omission 5
Actual Dr Suppliers $ 600.00
Cr Account payable $ 600.00

Error Dr Suppliers $ -
Cr Account payable $ -

Correct Dr Suppliers $ 600.00

Cr Account payable $ 600.00

2 Errors of Commission 6
Actual Dr Salary $ 200.00
Cr cash $ 200.00

Error Dr Rent $ 200.00

Cr cash $ 200.00

Correct Dr Salary $ 200.00

Cr Rent $ 200.00

3 Errors of original entry 7

Actual Dr Account receivable $ 560.00
Cr Bank $ 560.00

Error Dr Account receivable $ 360.00

Cr Bank $ 360.00

Correct Dr Account receivable $ 200.00

Cr Bank $ 200.00

4 Compensating errors
Actual Dr
Cr

Error Dr
Cr

Correct Dr Cash $ 300.00

Cr Sales $ 300.00
 Errors of omission
Actual Dr Cash $ 320.00
Cr Rent $ 320.00

Error Dr Cash $ -
Cr Rent $ -

Correct Dr Cash $ 320.00

Cr Rent $ 320.00

Errors of principle
Actual Dr Rent interest $ 120.00
Cr Cash $ 120.00

Error Dr Rent revenue $ 120.00

Cr Cash $ 120.00

Correct Dr Rent interest $ 120.00

Cr Rent revenue $ 120.00

Complete reversal of entries

Actual Dr Fixtures and fittings $ 400.00
Cr Cash $ 400.00

Error Dr Cash $ 400.00

Cr Fixtures and fittings $ 400.00

Correct Dr Fixtures and fittings $ 800.00

Cr Cash $ 800.00

Suspense Account
Particular $
Fixtures and fittings $ 800.00
Account receivable $ 200.00
Differences $ 220.00

Total $ 1,220.00
 Trial balance as at 31 May 2015 (Mana Janu Sdn Bhd)
Debit ($)
Fixtures and fittings $ 12,500.00
Furniture $ 10,000.00
Sales
Purchases $ 12,160.00
Return inwards $ 100.00
Return outwards
Bank $ 6,250.00
Cash $ 140.00
Rent expenses $ 100.00
Salary $ 200.00
Rent revenue
Capital
Opening inventories $ 5,890.00
Account receivables $ 6,450.00
Account payable
Suspense account $ 1,020.00
$ 54,810.00

Suspense Account
Particular $
Account payable $ 600.00
Rent $ 320.00
Sales $ 300.00

Total $ 1,220.00
(Mana Janu Sdn Bhd)
Credit ($)

$ 20,160.00

$ 250.00

$ 130.00
$ 28,600.00

$ 3,450.00

$ 52,590.00