The Total of the Debit Column of the Trial Balance

question 57

Multiple Choice

The total of the debit column of the trial balance exceeds that of the credit column by $27.Which of the following errors could NOT have caused this?

• A) a credit of $13.50 inadvertently posted to the debit of the account concerned
• B) an item of $27 debited,but not credited to any account
• C) omission of a credit purchase of $27 from the journal
• D) in posting a transaction to the ledger,the credit was correctly recorded as $36,but the debit was recorded as $63.

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Definitions:

Student Enrollment

The process by which students register for and commit to participating in educational programs or courses at an institution.

Average Total Cost

The total cost of production (fixed and variable costs combined) divided by the number of units produced.

Minimum Efficient Scale

The smallest quantity of output at which long-run average cost reaches its lowest level, allowing a firm to fully exploit economies of scale.

Economies of Scale

The cost advantages that enterprises obtain due to their scale of operation, with cost per unit of output generally decreasing with increasing scale.