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开心 发表于 2008-5-22 11:11

每日一练F3 答案回复可见

<p><br/>A company’s trial balance totals were:<br/><br/>Debit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$387,642<br/>Credit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $379,511<br/><br/>A suspense account was opened for the difference.<br/><br/>Which ONE of the following errors would have the effect of reducing the difference when corrected?<br/><br/>A&nbsp;&nbsp; &nbsp;The petty cash balance of $500 has been omitted from the trial balance<br/>B&nbsp;&nbsp;&nbsp; $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to Rent<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; account<br/>C&nbsp;&nbsp; &nbsp;No entry has been made in the records for a cash sale of $2,500<br/>D&nbsp;&nbsp;&nbsp; $3,000 paid for repairs to plant has been debited to the plant asset account.</p><p>B</p>

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