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WORKSHEET

Exercise # 1(errors not affecting trial balance)


Jan 10..A sale of goods 412 to T More had been entered in T Mones account.
Jan 11. The purchase of a machine on credit from J Frank for 619 had been completely omitted from
our books.
Jan 12. The purchase of a computer for 550 had been entered in error in the Office Expenses
account.
Jan 13. A sale of 120 to B Wood had been entered in the books, both debit and credit, as 102.
Jan 14. Commission received 164 had been entered in error in the Sales account.
Jan 15. A receipt of cash from T Blair 68 had been entered on the credit side of the cash book and
the debit side of T Blairs account.
Jan 16. A purchase of goods 372 had been entered in error on the debit side of the Drawings
account.
Jan 17. A sale of 120 to B Wood had been entered in the books, both debit and credit, as 150.
Jan 18. Purchases 1,410 on credit from A Ray had been entered in B Roys account.
Jan 19. A cheque of 94 paid for printing had been entered in the cash column of the cash book
instead of in the bank column.
Jan 20.Sale of goods 734 on credit to D Rolls had been entered in error in D Rollos account.
Jan 21.Purchase of goods on credit L Hand 819 entered in the correct accounts in error as 891.
Jan 22. Cash paid to G Boyd 64 entered on the debit side of the cash book and the credit side of
G Boyds account.
Jan 23 .A sale of fittings 320 had been entered in the Sales account.
Jan 24 .Cash withdrawn from bank for business use of 200 had been entered in the cash column on
the credit side of the cash book, and in the bank column on the debit side.
Jan 25. Purchase of goods 1,182 has been entered in error in the Furnishings account.
Jan 26. The purchase of a new van for 6,000 was included in the motor vehicle expenses account.
Jan 27. The drawings account included 250 for the purchase of fuel which was used to heat the
business offices.
Jan 28. 300 paid by a customer, B Burton Ltd, had been credited to B Strutons account in error.
Jan 29. The water rates on the proprietors private house, 750, has been paid correctly and
debited to the business rent account.
Jan 30 720 included in the wages account was included in the motor expense account.
Exercise sum # 2 (errors affecting trial balance)
Show the journal entries with narrations necessary to correct the following errors:
Feb1.The sales day book had been undercast by 10.
Feb2 .A customers personal account has been correctly credited with 2 discount, but no
corresponding
entry was made in the discount column of the cash book.
Feb3 .Discounts allowed for July, amounting to 70 was credited to discount received account
instead of being debited to the discount account.
Feb4. A debit balance on the account of D Bird, a customer, was undercasted by 10 .
Feb 5 Return outward account has been overcasted by 25