The debit side of a trial balance totals $800 more than the credit side.Which one of the following errors would fully account for the difference?
A、$400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account.
B、Discount received $400 has been debited to discount allowed account. C
A、receipt of $800 for commission receivable has been omitted from the records
D、The petty cash balance of $800 has been omitted from the trial balance
A、$400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account.
B、Discount received $400 has been debited to discount allowed account. C
A、receipt of $800 for commission receivable has been omitted from the records
D、The petty cash balance of $800 has been omitted from the trial balance
【参考答案及解析】
The discount received should have been credited to discounts received, so the effect is doubl
The discount received should have been credited to discounts received, so the effect is doubl