Identify Which Error Will Cause the Trial Balance to Be

question 117

Multiple Choice

Identify which error will cause the trial balance to be out of balance.

• A)A $200 cash salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense.
• B)A $100 cash receipt from a customer in payment of her account posted as a $100 debit to Cash and a $10 credit to Accounts Receivable.
• C)A $75 cash receipt from a customer in payment of her account posted as a $75 debit to Cash and a $75 credit to Cash.
• D)A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash.
• E)An $800 prepayment from a customer for services to be rendered in the future was posted as an $800 debit to Unearned Revenue and an $800 credit to Cash.

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Definitions:

Competing Products

Goods or services that are offered in the same market and serve similar functions, thereby competing for the same customer base.

Competing Stores

Retail or service establishments that offer similar products or services targeting the same customer base, and thus are in direct competition with each other.

Expense Items

Costs incurred by a business or individual in the course of achieving income or maintaining operations, such as rent, salaries, or utilities.

Component Parts

Individual items that are put together to form a product or can be used as part of a more complex assembly.