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:

Median

The middle value in a set of numbers, which separates the higher half from the lower half of the dataset.

Mean

The mean value, determined by dividing the total sum of numbers in a series by the quantity of numbers in that series.

Median

The middle value in a sorted list of numbers, or the average of the two middle numbers when the list has an even number of entries.

Standard Deviation

An approach to quantifying how much a group of numbers disperses or varies from each other.