Getting the Books Right: 1

The Correction of Errors
  • D. E. Turner
  • P. H. Turner


  1. 1

    Revise pages 33–35 of unit 4 and particularly activity 4.3. Check on the different examples of errors that you listed.

  2. 2
    What effect on the accuracy of the ledger, the final accounts, and the trial balance, would the following have?
    1. (i)

      The loss of an invoice for £540 before posting to the purchases day book.

    2. (ii)

      An invoice for £540 incorrectly entered in the purchases day book as £450.

    3. (iii)

      The correct entry of an invoice for £540 in the purchases day book, but the posting of the amount to the personal account as £450.

    4. (iii)

      An invoice for £540 correctly entered in the purchases day book and posted to the ledger, but the purchases day book over-cast by £1000.

    5. (v)

      The omission of a creditor for £5789 from a list of balances extracted from the purchases day book for the purpose of obtaining a total of creditors for the trial balance.

    6. (vi)

      The total of creditors, £128945, is inadvertently entered in the balance sheet as £182945.





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Copyright information

© D. E. Turner and P. H. Turner 1991

Authors and Affiliations

  • D. E. Turner
  • P. H. Turner

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