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标题: 每日一练F3 答案回复可见 [打印本页]

作者: 开心    时间: 2008-5-22 11:11     标题: 每日一练F3 答案回复可见


A company’s trial balance totals were:

Debit                $387,642
Credit               $379,511

A suspense account was opened for the difference.

Which ONE of the following errors would have the effect of reducing the difference when corrected?

A    The petty cash balance of $500 has been omitted from the trial balance
B    $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to Rent
       account
C    No entry has been made in the records for a cash sale of $2,500
D    $3,000 paid for repairs to plant has been debited to the plant asset account.

B






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