Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Interpreting the wording of questions about correcting errors/double entries
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John Moffat.
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- January 11, 2026 at 2:34 pm #724295
Goran has made the following errors.
1. a purchase of $1000 was entered in the purchase day book as $100
2. a purchase of $500 was correctly recorded in the payables control account and was debited to the vehicles account
How is Goran’s trial balance affected by these errors?This isn’t as much of a wording question and more to do with day books- i thought 1 just meant that the entry was
Dr purchases 100
Cr AP 1000
but since the answer is: debits will equal credits then that can’t be the case. both sides were entered as 100
how do I know if the error is on both Dr and Cr or just one side? My initial thought is that only the Dr purchase was incorrect. So i often get these questions wrong.January 13, 2026 at 10:17 am #724298The day book is not part of the double entry.
For the double entry we take the total from the day book and enter that total in both Payables and Vehicles. So although both of the accounts will be wrong, they will both be wrong by the same amount. - AuthorPosts
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