Principles of Accounts 5

Class Work

In the space provided to the right, Identify the errors not revealed by the trial balance

Errors made an accounts clerk State the errors

1 An invoice received from a supplier for $657 was recorded in Error of Original Entry
the purchases day book as being $567.
2 A returns inwards for $89 from a trade receivable, S McNee, Error of Commission
was credited to the account of S McKoy.
3 Cash sales of $820 were recorded in the accounts as: Dr Cash Compensating Error
$820, Cr Sales $800; the total of the travel expenses analysis
column in the petty cash book was mis-totalled at $30 rather
the correct figure of $50.
4 A cheque counterfeit for rent, $680, was entirely overlooked. Error of Omission

5 The purchase of some new office equipment $2,300, was Error of Principle
debited to the purchases account.
6 The entries made for the payment of a trade payable, L Complete Reversal of
Mohammed, by cheque, $320, were: Dr Bank $320, Cr L Entries
Mohammed $320.
7 A till roll showed that cash sales had totalled $2,320. The Error of Original Entry
entries in the accounts were Dr Cash $2,230 and Cr Sales
$2,230.
8 A petty cash voucher for stationery, $18 was mislaid. Error of Omission
9 Discounts allowed of $28 were debited to the trade receivable Complete Reversal of
account and credited to the discounts allowed account. Entries

10 The payment of interest, $110, was debited to the insurance Error of Principle
account.
11 The payment of vehicle running costs, $80, was debited to the Error of Principle
motor vehicles account.
12 The returns inwards day book was mis-totalled at $170 instead Error of Original Entry
of $160. Rent received from a tenant of $380 had been entered
in the rent received account as $390.

Errors that are revealed by the trial balance /Suspense errors

13 Cash sales of $3,640 had been correctly entered in the cash Double Entry Complete
book, but had been credited to the sales account as $3,240. with Different Amounts
14 The total of the purchases day book, $700, had not been Incomplete Double Entry
posted to the ledger account.
15 Rent received of $1,700 had been correctly entered in the cash Incomplete Double Entry
book, but had not been posted to the rent received account.
16 The total of the discounts received column in the cash book of Incomplete Double Entry
$720 had not been posted to the discount received account.

17 The returns inwards day book had been undercast by $90. Double Entry Complete
with Different Amounts

18 The payment of wages in cash, $980. Had been correctly Double Entry Complete
entered in the cash book, but had been posted to the debit of with Different Amounts
the wages account as $1,210.
19 A cheque received from a trade receivable of $360 had been Double Entry Complete
correctly entered in the cash book, but had been posted to the with Different Amounts
trade receivable account as $630.
20 The total of the postage column in the petty cash book, $70, Incomplete Double Entry
had not been posted to the ledger account.

21 The returns outwards day book had been undercast by $380. Double Entry Complete
with Different Amounts

22 The sales day book had been overcast by $410. Double Entry Complete
with Different Amounts

23 The payment of rent by cheque, $730, had not been posted Incomplete Double Entry
from the cash book.

24 The total of the discounts allowed column in the cash book of Double Entry Complete
$110 had been posted to the discounts allowed account as with Different Amounts
$100.