給你一條選擇題 LCCI lvl2/HKIAAT/BAFS

16 三月

1. Sales of Equipment entered in the Sales Account is an example of an error of:

A. original entry

B. omission

C. commission

D. principle

2. What of the following errors would be corrected through the Suspense Account?

A. Motor Expenses was debited to the Motor Vehicle Account

B. Cheque payment of $1000 for MV was not entered in the bank account

C. A cheque paid for lighting was debited to the heating account

D. A Credit sales of $500 was entered in the books as $5000

Ch16: Errors and the Use of a Suspense Account

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