The following errors or omissions are included in the accounting records of Westgate Manufacturing Company.

Required
a. For each error, identify the transaction assertion that was not met.
b. For each error, identify a control procedure that should have prevented it from occurring on a continuing basis.
c. For each error, identify a direct test of the account balance that would uncover the error.
Errors or Omissions Noted
1. Repairs and maintenance expense (account 2121) was charged to Equipment (account 1221).
2. Purchases of raw materials are frequently not recorded until several weeks after the goods are received because receiving personnel fail to forward receiving reports to accounting. Upon being pressured by a vendor's credit department, the accounts payable department searches for the receiving report, records the transactions in the accounts payable journal, and pays the bill.
3. The accounts payable clerk prepares a monthly check to Story Supply Company for the amount of an invoice owed, and then submits the unsigned check to the treasurer for payment along with related supporting documents. When she receives the signed check from the treasurer, the clerk records it as a debit to Accounts Payable and deposits the check in a personal bank account for a company named Story Company. A few days later, she records the invoice in the accounts payable journal, resubmits the documents and a new check to the treasurer, and sends the check to the vendor after it has been signed.
4. The amount of a check in the cash disbursements journal is recorded as $4,612.87 instead of the $4,162.87 shown on the face of the check.
5. The accounts payable clerk intentionally excluded from the cash disbursements journal seven large checks written and mailed on December 26 to prevent cash in the bank from having a negative balance on the general ledger. They were recorded on January 2 of the subsequent year.
6. Each month an employee in the receiving department submits a fictitious receiving report to accounting. A few days later, he sends Westgate an invoice for the quantity of goods ordered from a small company he owns and operates. The invoice is paid when the accounts payable clerk matches the receiving report with the vendor's invoice.