* not completed

. Which one of the following errors will not result in a difference in the trial balance and the creation of a suspense account?

A transaction entered as two debits or two credits. correct incorrect

A complete reversal of entries. correct incorrect

A single debit or single credit entry is made in the books of account. correct incorrect

A transposition error. correct incorrect

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. The trial balance of ABC Limited shows total debits of £832,695 and total credits of £815,797. A detailed review of the nominal ledger accounts found that £8,449 cash sales in December had been debited to both the bank account and to the sales account. What is the double entry required to correct this error?

Debit Sales £8,449, Credit Suspense account £8,449 correct incorrect

Debit Suspense account £8,449, Credit Sales £8,449 correct incorrect

Debit Suspense account £16,898, Credit Sales £16,898 correct incorrect

Debit Sales £16,898, Credit Suspense account £16,898 correct incorrect

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. The trial balance of DEF Limited shows total debits of £1,197,800 and total credits of £1,215,300. A detailed review of the nominal ledger accounts found that purchases with a cost of £11,750 (net of VAT which had been correctly recorded in both the trade payables control and VAT accounts) had been credited to the trade payables control account and credited to purchases. In addition, cash sales of £6,000 (net of VAT which had been correctly recorded in both the cash and VAT accounts) had been recorded in cash received but not in the sales account. What is the double entry required to correct these errors?

Debit Purchases £11,750, Credit Sales £6,000, Credit Suspense account £5,750, correct incorrect

Debit Suspense account £5,750, Debit Sales £6,000, Credit Purchases £11,750 correct incorrect

Debit Suspense account £17,500, Debit Sales £6,000, Credit Purchases £23,500 correct incorrect

Debit Purchases £23,500, Credit Suspense account £17,500, Credit Sales £6,000 correct incorrect

* not completed

. There is a difference on the trial balance of GHI Limited. Total debits are greater than total credits. A review of the nominal ledger accounts and the books of prime entry revealed two errors. Stationery costing £1,000 had been debited to the Accountancy expense account and credited to the trade payables control account. Cash sales of £16,810 had been recorded correctly in the cash account but had been recorded in the sales account as £16,180. Which one of the following double entries will eliminate the difference on the trial balance and the credit balance on the suspense account?

Debit Suspense account £630, Credit Sales £630 correct incorrect

Debit Sales £630, Credit Suspense account £630 correct incorrect

Debit Suspense account £1,630, Credit Sales £630, Credit Accountancy expense account £1,000 correct incorrect

Debit Sales £630, Debit Stationery account £1,000, Credit Suspense account £630, Credit Accountancy expense account £1,000 correct incorrect