Of the following errors, which one by itself will cause the trial balance to be out of balance?
A)A $75 receipt from a customer in payment of his account posted as a $75 debit to Cash and a $75 credit to Cash.
B)A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash.
C)A $200 salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense.
D)A $100 receipt from a customer in payment of his account posted as a $100 debit to Cash and a $10 credit to Accounts Receivable.
E)All of these errors will cause the trial balance to be out of balance.

Question

Quizplus · Accepted Answer

In this case, the $100 receipt from the customer should be posted as a debit to Cash and a credit to Accounts Receivable, not the other way around. This error will result in the trial balance being out of balance. Choices A, B, and C are errors in recording transactions, but they do not by themselves cause the trial balance to be out of balance.

Of the Following Errors, Which One by Itself Will Cause