cima-co2課程ppt(8)-展示頁
2024-10-26 03:32本頁面
【正文】 ed as $324 and correctly posted to the receivables control account, but is recorded as $234 in the sales account. (iv) An invoice from a supplier for $200 is not entered in the purchases day book. (v) The only posting made from the purchases day book to the nominal ledger is to debit purchases account with the total of $3,000. (vi) Goods costing $100 bought for a proprietor39。Chapter 16 Correction of errors Errors or transportation Errors of omission Errors pf principle Errors of mission Compensating errors Types of error in accounting Error of transposition An error of transposition is when a number of digits in an amount are accidentally recorded the wrong way round. ?trial balance still balance Error of omission An error of omission means failing to record a transaction at all, or making one entry but not the corresponding double entry. Both sides omitted trial balance still balance One side omitted trial balance not balance Errors of principle An error of principle involves acc
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