Choose the correct answer 1. A supplier invoice is recorded in the purchases journal as R2 920 instead of R2 290. The error will be detected:

(a) when the trial balance is drawn up

(b) when the creditors control account is reconciled to the list of balances in the creditors ledger

(c) when the debtors control account is reconciled to the list of balances in the debtors ledger

(d) when the creditor's statement is reconciled to the creditor's account in the creditors ledger (e) by none of the above procedures, but by mere coincidence

2. If the purchases journal is under-cast by R1 000, the error will be detected:

(a) when the trial balance is taken out

(b) when the debtors control account is reconciled with the list of balances in the debtors ledger

(c) when the creditors control account is reconciled with the list of balances in the credit ledger

(d) by none of the above procedures, but by mere coincidence