Getting the Books Right: 1

The Correction of Errors
  • D. E. Turner
  • P. H. Turner


  1. 1

    Revise pages 33–35 of unit 4 and particularly activity 4.3. Check on the different examples of errors that you listed.

  2. 2
    What effect on the accuracy of the ledger, the final accounts, and the trial balance, would the following have?
    1. (i)

      The loss of an invoice for £540 before posting to the purchases day book.

    2. (ii)

      An invoice for £540 incorrectly entered in the purchases day book as £450.

    3. (iii)

      The correct entry of an invoice for £540 in the purchases day book, but the posting of the amount to the personal account as £450.

    4. (iii)

      An invoice for £540 correctly entered in the purchases day book and posted to the ledger, but the purchases day book over-cast by £1000.

    5. (v)

      The omission of a creditor for £5789 from a list of balances extracted from the purchases day book for the purpose of obtaining a total of creditors for the trial balance.

    6. (vi)

      The total of creditors, £128945, is inadvertently entered in the balance sheet as £182945.



Balance Sheet Journal Entry Final Account Personal Account Correct Entry 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© D. E. Turner and P. H. Turner 1991

Authors and Affiliations

  • D. E. Turner
  • P. H. Turner

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