题目内容
（请给出正确答案）
A．The ledger is correct.
B．A journal entry is not posted.
C．An error or errors have been made.
D．An entry is posted twice.
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更多“A．The ledger is correct.B．A jo…”相关的问题
Why must the entries be posted separately into the ledger and into the statements？
A．Because the work must be finished in a very short period of time.
B．Because it is unlikely for the same mistakes to be made in both ledger and statements and people can find the wrong entries without difficulty.
C．Because it is difficult for only one person to do it.
D．Because it is easy for people to discover mistakes by keeping accounts.
7 The receivables ledger control account below contains several incorrect entries.
Receivables ledger control account
A $133,840
B $135,540
C $137,740
D $139,840
$ 16,800 is the collector's value of ______.
A. the One Penny Orange-Red
B. a correctly printed'1847 stamp
C. the Two Penny Blue
D. both A and C
A.现金日记账与库存现金（cash on hand）的核对
B.总分类账（ledger）与明细分类账（ledger）的核对
C.原始凭证与记账凭证的核对
D.会计报表与会计账簿的核对
What is the purpose of comparing the ledger entries with the vouches？
A．To prove that all the transactions have been made for the right amounts.
B．To check the number of all the debits and credits.
C．To prove that all the accounts have been posted correctly.
D．To post the right accounts.
A.1 and 3
B.2 and 4
C.2 and 3
D.1 and 4
according to the payables ledger account of Alta in Ordan’s records was only $230.
Comparison of the statement and the ledger account revealed the following differences:
1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.
2 Alta has not allowed for goods returned by Ordan $180.
3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s
receivables ledger. No such entry has been made in Alta’s records.
What difference remains between the two companies’ records after adjusting for these items？
A $460
B $640
C $6,500
D $100
The following information is relevant for questions 9 and 10
A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,
and a suspense account appeared in the company’s draft balance sheet.
Subsequent checking revealed the following errors:
(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.
Depreciation at the rate of 10% per year ($480) had been charged.
(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the
company’s records.
(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal
cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry
for the transaction. (The company does not maintain a payables ledger control account).
(4) The payments side of the cash book had been understated by $10,000.
9 Which of the above items would require an entry to the suspense account in correcting them？
A All four items
B 3 and 4 only
C 2 and 3 only
D 1, 2 and 4 only
