Some of the Following Errors Would Cause the Debit and Credit

question 188

Essay

Some of the following errors would cause the debit and credit columns of the trial balance to have unequal totals. For each of the four cases, state whether the error would cause unequal totals in the trial balance. If the error causes unequal totals, indicate the amount of difference between the columns and state whether the debit or credit is larger. Each case is to be considered independently of the others.
1. A payment of $800 to a creditor was recorded by a debit to Accounts Payable of $80 and a credit to Cash of $800.
2. A $480 payment for a printer was recorded by a debit to Equipment of $48 and a credit to Cash for $48.
3. An account receivable in the amount of $1,500 was collected in full. The collection was recorded by a debit to Cash for $1,500 and a debit to Accounts Payable for $1,500.
4. An account payable was paid by issuing a check for $800. The payment was recorded by debiting Accounts Payable $800 and crediting Accounts Receivable $800.

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Definitions:

Fetal Hemoglobin

A type of hemoglobin found in fetuses that has a higher affinity for oxygen than adult hemoglobin.

Oxygen-Dissociation Curve

A graphical representation showing the relationship between the oxygen saturation of hemoglobin and the partial pressure of oxygen, important for understanding oxygen transport in blood.

BPG Levels

Refers to the concentration of 2,3-Bisphosphoglycerate, a compound that affects oxygen binding and release from hemoglobin, thereby influencing oxygen delivery to tissues.

Oxygen-Hemoglobin Dissociation Curve

Graph describing the relationship between the percentage of hemoglobin saturated with oxygen and a range of oxygen partial pressures.