Problem #18

Effects of errors on the trial balance

Which of the following errors would cause a trial balance to have unequal totals?

Explain your answers briefly, be able to state amount of the error, if any.

a.A payment to a creditor was recorded as a debit to accounts payable for 12,900 and as credit to cash for 10,200.

b.A payment of 15,000 to creditor for an account payable was debited to accounts receivable and credited to cash.

c.A purchase of office supplies of 42,000 in cash was recorded as a debit to office supplies for 4,200 and as a credit to cash for 4,200.

d.A purchase of equipment for 45,000 in cash was recorded as a debit to supplies for 45,000 and as a credit to cash for 45,000.