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sunlimei 发表于 2008-5-13 09:30

每日一练F3 答案回复可见

<p>A company’s trial balance failed to agree, the totals being:<br/><br/>Debit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$815,602<br/>Credit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $808,420<br/><br/>Which one of the following errors could fully account for the difference?<br/><br/>A&nbsp;&nbsp;&nbsp;&nbsp;The omission from the trial balance of the balance on the insurance expense account $7,182 debit<br/>B&nbsp;&nbsp;&nbsp;&nbsp; Discount allowed $3,591 debited in error to the discount received account<br/>C&nbsp;&nbsp;&nbsp;&nbsp; No entries made in the records for cash sales totalling $7,182<br/>D&nbsp;&nbsp;&nbsp;&nbsp; The returns outwards total of $3,591 was included in the trial balance as a debit balance</p><p></p><p>D</p>

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