Account-Correction.急！！！

[匿名]

2007-04-27 3:41 am

幫忙解答下以下問題啦.唔該
(1)Name 6 different types of errors that will not affect the ability of the
Trial Balance to balance. Give a brief description of each.
(2) Give 5 examples of errors which would cause the trial balance not to balance.

回答 (1)

用戶11400

2007-04-27 6:57 pm

✔ 最佳答案

The trial balance cannot catch the following types of errors:
- transactions that were not recorded in the journals
- transactions recorded in the wrong accounts
- transactions for which the debit and credit were transposed
- neglecting to post a journal entry to the ledger
- transactions recorded twice
- same summation errors in both debit and credit side

5 examples of errors which would cause the trial balance not to balance
- summation errors for the debits and credits
- error transferring the ledger account balances to trial balance column
- error in the calculation of a ledger account balance
- error in posting a journal entry to the ledger
- error in the journal entry

參考: http://www.netmba.com/accounting/fin/process/trial/

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