Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree?
(1) A transposition error was made when entering a sales invoice into the sales day book
(2) A cheque received from a customer was credited to cash and correctly recognised in receivables
(3) A purchase of non-current assets was omitted from the accounting records
(4) Rent received was included in the trial balance as a debit balance
A 1 and 2
B 1 and 3
C 2 and 3
D 2 and 4
Answer:
D
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