4. Errors of Original Entry The incorrect amountwas entered in both the accounts. A wrongamount if recorded in the subsidiary book and posted to the acounts. Ex 1: Sale of goods $96 to Tan was posted as $69. General Journal Date Details Dr Cr Account Account Ex 2: A payment of $100 by cash for stationery was recorded as $1000 in the books. General Journal Date Details Dr Cr Account Account Ex 3: Returned goods $51 to Ông was recorded as $15 in both accounts. GeneralJournal Date Details Dr Cr
4. Errors of Original Entry The incorrect amountwas entered in both the accounts. A wrongamount if recorded in the subsidiary book and posted to the acounts. Ex 1: Sale of goods $96 to Tan was posted as $69. General Journal Date Details Dr Cr Account Account Ex 2: A payment of $100 by cash for stationery was recorded as $1000 in the books. General Journal Date Details Dr Cr Account Account Ex 3: Returned goods $51 to Ông was recorded as $15 in both accounts. GeneralJournal Date Details Dr Cr
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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
Transcribed Image Text:4. Errors of Original Entry
The incorrect amountwas entered in both the accounts. A wrong amount if recorded in the subsidiary
book and posted to the accounts.
Ex 1: Sale of goods $96 to Tan was posted as $69.
General Journal
Date
Details
Dr
Čr
Account
Account
Ex 2: A payment of $100 by cash for stationerywas recorded as $1000 in the books.
General Journal
Details
Date
Dr
Cr
Account
Account
Ex 3: Returned goods $51 to Ong was recorded as $15 in both accounts.
GeneralJournal
Date
Details
Dr
Cr

Transcribed Image Text:Ex 4: A sales returns of $340 by Ben was recorded in the books as $430.
General Journal
Date
Details
Dr
Cr
Account
Account
Ex 5: Receipt of a cheque $980 for the purchase of office table was posted as $890 in both accounts.
General Journal
Details
Date
Dr
Cr
Account
Account
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