FNSACC11: Activity 19 - (Please note: Australian

• The trial balance is out of balance. Find and correct the irregularities. There are three irregularities. The cash transactions are correct in all cases.

• 1

  Copy the information with any corrections from the sample T accounts into the T accounts provided.

  Cash

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount
  1/3/XX	Interest	1.35	5/3/XX	Fuel	18.00
  6/3/XX	Cash Sale	2,999.00	7/3/XX	Toner	247.00
  11/3/XX	Cash Sale	2,597.00	12/3/XX	Fuel	36.50
  13/3/XX	Cash Sale	55.00	19/3/XX	Fuel	36.75
  25/3/XX	Cash Sale	3,528.00	20/3/XX	Rent	480.00
  25/3/XX	Cash Sale	16.00	26/3/XX	Fuel	28.75
  		9,196.35			847.00
  	c/f	(847.00)
  		8,349.35

  Stationery

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount
  7/3/XX	Toner	247.00

  Stationery

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount

  Motor Vehicle Expenses

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount
  5/3/XX	Fuel	18.00
  12/3/XX	Fuel	36.50
  26/3/XX	Fuel	28.75
  		83.25

  Motor Vehicle Expenses

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount

  Rent

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount
  20/3/XX	Rent	480.00

  Rent

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount

  Sales

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount
  			6/3/XX	Cash Sale	2,999.00
  			11/3/XX	Cash Sale	2,579.00
  			13/3/XX	Cash Sale	55.00
  			25/3/XX	Cash Sale	3,528.00
  			25/3/XX	Cash Sale	16.00
  					9,177.00

  Sales

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount

  Interest Received

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount
  			1/3/XX	Interest	1.00

  Interest Received

  Debit			Credit
  Date	Ref	Amount	Date	Ref	Amount