Question Details

Which of the following errors will cause the trial balance to be out of balance 



1.	Which of the following errors will not cause the debit and credit columns of a trial balance to be unequal?
a.	A debit was posted to an account as a credit.
b.	A journal entry was posted twice.
c.	The trial balance was incorrectly summed.
d.	Only part of a journal entry was posted.



	2.	Which of the following errors will cause a trial balance to be out of balance?
a.	The bookkeeper forgot to journalize a transaction.
b.	The bookkeeper forgot to post a journal entry to the ledger.
c.	A credit was posted to an account as a debit.
d.	A debit to Office Equipment was incorrectly debited to Office Supplies.



	3.	Which of the following errors will cause a trial balance to be out of balance?
a.	Posting a debit to Land as a debit to Machinery
b.	Placing a debit balance amount into the credit balance column of the ledger
c.	Omitting an entire transaction
d.	Incorrectly recording the purchase of land for cash as a debit to Cash and a credit to Land



	4.	Which of the following errors will cause the trial balance to be out of balance ?
a.	An entire transaction was entered in the general journal as $27 instead of $72.
b.	An entire transaction was omitted from the general journal.
c.	The balance of an account was incorrectly computed.
d.	A debit entry was entered in the wrong debit account.



	5.	Which of the following accounts might be used when there is a time delay between a transaction and its related cash flow?
a.	Accounts Payable
b.	Fees Earned
c.	Cash
d.	Prepaid Rent



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