Alana Szeqczyk’s accounting system that uses sales, purchases, cash receipts and cash payments journals and a general journal. At various times during the year, the following errors have occurred.

1. The amount column in the sales journal was incorrectly totalled.

2. The amount of a bank loan entered in the ‘other accounts’ column of the cash receipts journal was posted as a debit to bills payable.

3. A credit purchase for $700 was posted as $70 in the accounts payable subsidiary ledger.

4. A purchases return, journalised in the general journal, was posted to the Accounts Payable Control account and to the Purchases Returns and Allowances account but was not posted to the accounts payable subsidiary ledger.

5. A subtraction error was made in determining a customer’s account balance in the accounts receivable subsidiary ledger.

6. The purchases journal was incorrectly totalled.

7. An error was made in totalling the cash column in the cash payments journal.

8. A sales allowance for goods sold on credit was entered in the general journal. The entry was posted to only two accounts — the accounts receivable subsidiary account and to Sales Returns and Allowances.

9. A cheque to a supplier, net of the applicable discount received, was correctly entered in the cash at bank column at the net amount and in the accounts payable column at the gross amount. No entry was made in the discount received column.

10. Discount allowed was not entered in the cash receipts journal. The amount of the supplier’s invoice was entered in the accounts receivable column and the net amount of the cheque was entered in the cash at bank column.

Required

Specify a procedure that would detect each error.