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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
effects of errors on a Trial Balance
e11A. ACCounting ConneCtion â–¶ Which of the following errors would cause a trial balance to have unequal totals? Explain your answers.
a.    A payment to a creditor was recorded as a debit to Accounts Payable for $258 and as a credit to Cash for $204.
b.    A payment of $300 to a creditor for an account payable was debited to Accounts Receivable and credited to Cash.
c.     A purchase of office supplies of $840 was recorded as a debit to Office Supplies for
$84 and as a credit to Cash for $84.
d.    A purchase of equipment for $900 was recorded as a debit to Supplies for $900 and as a credit to Cash for $900.
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