Some of the Following Errors Would Cause the Debit and Credit

question 10

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 collection on account of $400 was journalized and posted as a debit to Cash $400 and a credit to Service Revenue $400.
2. A $950 purchase of supplies on account was recorded as a debit of $950 to Equipment and a credit of $950 to Accounts Payable.
3. A purchase of equipment for $3,500 on account was not recorded.
4. A $270 receipt on account was recorded as a $720 debit to Cash and a $270 credit to Accounts Receivable.

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Definitions:

Unlearned

Referring to behaviors or responses that are not acquired through learning or conditioning but are naturally occurring or innate.

Hierarchy of Motives

A concept that suggests human needs are arranged in a hierarchical order, which affects their expression and pursuit.

Optimum Arousal

A psychological concept suggesting there is a level of arousal that is ideal for performance and learning, too little or too much arousal can negatively impact performance.

Environmental Stimuli

External inputs from the environment that can affect an organism's behavior, physiology, and reactions, ranging from temperature changes to social interactions.