How Would the Trial Balance Column Totals Be Affected If

question 32

Multiple Choice

How would the trial balance column totals be affected if a $600 credit to Service Revenue was erroneously posted as a $600 debit to Salaries Expense?

• A)The credit column of the trial balance would be $600 more than the debit column.
• B)The debit column of the trial balance would be $1,200 more than the credit column.
• C)The credit column of the trial balance would be $1,200 more than the debit column.
• D)The debit column of the trial balance would be $600 more than the credit column.

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Definitions:

Standard Cost System

An accounting system that uses standard costs for cost control and decision making.

Materials Price Variance

The difference between the actual cost of materials and the expected cost at standard prices.

Direct Materials

The raw materials that are directly traceable to the production of a specific good or service.

Purchased Liters

The quantity, in liters, of a liquid product that has been bought by a company or individual.