during the current month the following errors occurred in recording transactions in 638639

During the current month, the following errors occurred in recording transactions in the purchases journal or in posting from it.

1. An invoice for $900 of supplies from Collins Co. was recorded as having been received from Collings Co., another supplier.
2. A credit of $840 to Tanner Company was posted as $480 in the subsidiary ledger.
3. An invoice for equipment of $6,500 was recorded as $5,500.
4. The Accounts Payable column of the purchases journal was overstated by $2,000.

How will each error come to the bookkeeper’s attention, other than by chance discovery?

 

The Accounts Payable and Cash columns in the cash payments journal were unknowingly overstated by $100 at the end of the month. (a) Assuming no other errors in recording or posting, will the error cause the trial balance totals to be unequal? (b) Will the creditors ledger agree with the accounts payable control account?