Which of the Following Errors, Each Considered Separately, Would Cause

question 22

Multiple Choice

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

• A) A payment of $20 for Miscellaneous Expense was recorded as a debit of $20 to Cash and a credit of $20 to Miscellaneous Expense.
• B) The amount of $326 received from customers on account was posted as a debit of $236 to Cash and a credit of $236 to Accounts Receivable.
• C) A payment of $410 to a creditor was posted as a debit of $410 to Accounts Payable and a credit of $41 to Cash.
• D) A payment of $18 to a creditor was posted as a debit of $180 to Accounts Payable and a credit of $180 to Cash.
• E) A receipt of $36 for Income from Services was recorded as a debit to Cash for $36 and a credit to Account Receivable for $36.

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Definitions:

Reportable Segments

Parts of a business that are distinguishable by their operations, products, or services and are subject to review by the company's chief operating decision maker.

Tests Applied

Specific criteria or procedures used to evaluate or assess particular conditions, standards, or compliance in various contexts.

Third-Quarter Income Statement

A financial report summarizing a company's revenues, expenses, and net income for the third quarter of its fiscal year.

Fan Products Operating Segment

A specific business unit within a company that focuses on the production and sales of fan-related products.