Trial Balance (Appendix)

For each of the following errors, indicate with a Y for yes or an N for no whether it would be detected by preparation of a trial balance.

_________

a. Cash is debited instead of Accounts Receivable for a sale on account.

_________

b. A sale on account for $500 is recorded with a debit to Accounts Receivable for $500 and a credit to Sales for $5,000.

_________

c. A cash sale is recorded by debiting Cash and Sales for the same amount.

AppendixLO1