a. Identify two ways a check mark is used as a posting reference in a cash receipts journal.

b. The accountant posted all amounts correctly at the cash receipts journal to the general ledger. However, he failed to post three credits to the customer accounts in the accounts receivable subsidiary ledger. How would this error be detected?

c. At what two times is posting done from a special journal? What items are posted at each time?

d. For what purposes are a credit memo and a debit memo issued? Who issues the document, the seller or the purchaser?

e. What are the purpose of preparing schedules of accounts receivable and accounts payable?

f. Assume that posting is completed. The trial balance shows no error but the individual accounts payable does not equal the Accounts Payable control balance in the general ledger. What possible errors could cause the problem?