Accounting Questions?

Accounting Questions?
For each error situation, state whether the trial balance will not be out of balance, or if it is out of balance, by how much? 1. A payment for equipment was recorded as a debit of 395 dollars to equipment and a credit of 359 dollars to the bank. 2. Cash received from a customer was recorded as a debit of 180 dollars to the bank and a credit of 180 dollars to A/P. 3. A credit of 300 dollars to the capital account was recorded twice.


Answers:

Chosen Answer
kamo_kid:  1) Trial balance does not balance, with debits exceeding credits by 36. 2) There is a error, but strictly speaking the trial balance still balances as there is a Dr and Cr. Correction required: Dr Accounts Payable 180 Cr Accounts Receivable 180 3) Credits exceed debits by 300, assuming that the Dr entry was entered correctly.
2008-03-30 14:14:11