The totals of a trial balance did not agree and the following errors were discovered.
1 A cheque for $27000 for the sale of a non-current asset had been credited to the sales account. The corresponding entry was correct.
2 The purchase on credit of a new motor vehicle for $27000 had been omitted from the supplier’s account. The corresponding entry was correct.
3 Entries in the cash book for a transfer from cash to bank for $27000 had been reversed.
4 The purchases account had been overcast by $27000.
Which errors would have led to the trial balance totals being different?
1 )
1 and 2
2 )
1 and 4
3 )
2 and 3
2 and 4
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