QUESTION 1 - Several types of errors can be made during the journalizing and pos

Question

QUESTION 1 - Several types of errors can be made during the journalizing and posting process. Match the following with their best description.

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Balance incorrectly computed.

Debit or credit posting omitted.

Wrong amount posted to an account.

Column incorrectly added.

Balance entered in wrong column of account.

Amount incorrectly entered on trial balance.

Balance entered in wrong column or omitted.

Debit posted as credit, or vice versa.



Matching pairs

A-Posting errors
B-Account balance errors

C-
Trial balance preparation errors

Explanation / Answer

Balance incorrectly computed.     B-Account balance errors
Debit or credit posting omitted. A-Posting errors
Wrong amount posted to an account. A-Posting errors
Column incorrectly added.  C-Trial balance preparation errors
Balance entered in wrong column of account. B-Account balance errors
Amount incorrectly entered on trial balance. C-Trial balance preparation errors
Balance entered in wrong column or omitted. C-Trial balance preparation errors
Debit posted as credit, or vice versa A-Posting errors

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