Which of the Following Errors, Considered Individually, Would Cause the Trial

question 45

Multiple Choice

Which of the following errors, considered individually, would cause the trial balance totals to be unequal?

• A) Cash received from a customer on account was posted as a credit of $120 to Cash, $120 to Income from Services, and a debit of $220 to Accounts Receivable.
• B) A payment of $76 for supplies was posted as a debit of $67 to Supplies Expense and a credit of $67 to Cash.
• C) A payment of $391 to a creditor was neglected to be journalized by the accountant of a company.
• D) A receipt of $691 from a customer was posted as a debit of $961 to Cash and a credit of $961 to Inventory.
• E) A payment of $83 to pay the telephone bill (received last week) was posted as a credit of $83 to Accounts Payable and a debit of $83 to cash.

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Definitions:

Lend-Lease

A program during World War II in which the United States supplied allied nations with vast amounts of war material while not formally entering the conflict.

Peacetime Draft

Refers to the government policy of conscription or mandatory enlistment of citizens into the military during times of peace, to maintain an armed force readiness.

National Industrial Recovery Act

A 1933 U.S. law passed as part of President Franklin D. Roosevelt's New Deal to stimulate economic recovery by regulating industry production levels and increasing workers' purchasing power.

NIRA

The National Industrial Recovery Act of 1933, a key part of the New Deal, aimed at restoring economic stability by reducing unemployment and increasing purchasing power.