BD Ltd trial balance as at Jan failed to agree as the credit side of the trial balance was ￡740 greater than the debit side. A suspense account was opened for the difference.
The following errors were discovered
1. the interest received account had been overcast by ￡50
2.commission received of ￡380 had been entered in the commissions received account as ￡360
3.the purchase of a new motor van for ￡9600 （including VAT）was entered in the motor expenses account. The VAT was recorded correctly作者: 山西社区e 时间: 2019-4-19 19:40
