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Trial balance-Errors

PP/L12y ago
The petty cash book balance 500$ has been omitted from the trial balance. .does this error require an entry to the suspense account to correct it? actually does this error should be taken into account in a trial balance? the answer is yes. but it is confused to me because we know books dont affect trial balance, only control accounts affect trial balance.. in this question it is stated petty cash book , then why we correct it and write it in trial balance? this is not control account, this is book..
John MoffatJohn MoffatTutor12y ago#1
The trial balance lists the balances on all the t accounts. Although there may well be a petty cash control account as well, the question implies that no balance for petty cash has been listed in the trial balance and therefore it will not balance.
PP/L12y ago#2
then petty cash book balance means balance in petty cash a/c ?
John MoffatJohn MoffatTutor12y ago#3
Yes :-)
PP/L12y ago#4
ok. thank you..
John MoffatJohn MoffatTutor12y ago#5
You are welcome :-)
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