Some of the Following Errors Would Cause the Debit and Credit

question 161

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 six 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 $600 to a creditor was recorded by a debit to Accounts Payable of $60 and a credit to Cash of $600.
2. A $480 payment for a printer was recorded by a debit to Computer Equipment of $48 and a credit to Cash for $48.
3. An account receivable in the amount of $2,000 was collected in full. The collection was recorded by a credit to Cash for $2,000 and a credit to Accounts Receivable for $2,000.
4. An owner's drawing was paid by issuing a cheque for $1,000. The payment was recorded by debiting Salaries Expense $1,000 and crediting Cash $1,000.
5. A payment of $600 from a customer on account was received and was credited to cash and debited to accounts receivable.
6. A payment of $450 to a creditor was recorded as a debit to cash and a credit to Accounts Payable.

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Definitions:

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