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Cash book question

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Cash book question

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by AvatarJohn Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • May 23, 2016 at 7:38 pm #316686
    AvatarMichal
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    Hi Sir,
    Which of the following errors would cause a trail balance not to balance?
    – an error in the addition in the cash book (this is correct answer)

    I do not understand it. If I make mistake in addition for example in Cash sale (receipt) in the cash book, double entry would still agree (even they are both mistaken).
    – DR Cash
    – CR Sales

    How should I interpret this question ?

    May 23, 2016 at 8:01 pm #316689
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54838
    • ☆☆☆☆☆

    The doubles entry would not agree.

    If the cash book is added up wrong, then the total on the trial balance will be wrong.

    But adding up the cash book wrong does not mean that the other accounts have been added up wrong as well.

    May 23, 2016 at 9:00 pm #316703
    AvatarMichal
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    That was a quick response. Thank you!

    May 24, 2016 at 7:12 am #316744
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54838
    • ☆☆☆☆☆

    You are welcome 🙂

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