1 Errors are corrected via the journal because (A) It saves the bookkeeper’s time (B) It saves entering them in the ledger (C) It is much easier to do (D) It provides a good record explaining the...

1

Errors are corrected via the journal because

(A) It saves the bookkeeper’s time

(B) It saves entering them in the ledger

(C) It is much easier to do

(D) It provides a good record explaining the double entry records.

2

Which of these errors would be disclosed by the trial balance?

(A) Cheque £95 from C Smith entered in Smith’s account as £59

(B) Selling expenses had been debited to sales account

(C) Credit sales of £300 entered in both double entry accounts as £30

(D) A purchase of £250 was omitted entirely from the books.