The debit side of a trial balance totals $800 more than the credit side.
Which one of the following errors would fully account for the difference?
A $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account. B Discount received $400 has been debited to discount allowed account. C A receipt of $800 for commission receivable has been omitted from the records. D The petty cash balance of $800 has been omitted from the trial balance.
B $400 debit which should have been credited – correction will bring trial balance into agreement.作者: wispydog 时间: 2008-5-27 16:55
