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Interpreting the wording of questions about correcting errors/double entries

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Interpreting the wording of questions about correcting errors/double entries

  • This topic has 1 reply, 2 voices, and was last updated 13 hours ago by John Moffat.
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  • January 11, 2026 at 2:34 pm #724295
    acca28
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    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 #724298
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54808
    • ☆☆☆☆☆

    The 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.

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