orrection of Errors Grace’s trial balance did not balance, the debits exceeded the credits by $1 560. A suspense account was opened for the difference. You are asked to help and after inspection of the ledgers the following errors were found.   $2 500 received from sales of old motor vehicle had been entered in the Sales Account.   Purchases day book had been overcast by $200.   A cheque of $1 900 from A. Brent was accidentally credited to A. Brian’s account.   The owner took $2 800 worth of goods out of the business purchases.   Bank charges $440 entered in the cash book have not been posted to the bank charges account.   A sale of goods to R Christie $4 600 was correctly entered in the Cash Book but entered in the personal account ad $6 400.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Correction of Errors

Grace’s trial balance did not balance, the debits exceeded the credits by $1 560. A suspense account was opened for the difference. You are asked to help and after inspection of the ledgers the following errors were found.

 

  1. $2 500 received from sales of old motor vehicle had been entered in the Sales Account.

 

  1. Purchases day book had been overcast by $200.

 

  1. A cheque of $1 900 from A. Brent was accidentally credited to A. Brian’s account.

 

  1. The owner took $2 800 worth of goods out of the business purchases.

 

  1. Bank charges $440 entered in the cash book have not been posted to the bank charges account.

 

  1. A sale of goods to R Christie $4 600 was correctly entered in the Cash Book but entered in the personal account ad $6 400.

 

Required:

a Show the requisite journal entries to correct the balance.         

 

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