The company fails to accrue management bonuses in the current year.

The company does not adjust its inventory to the lower of cost or market.

The company books revenue in the current year when it has not yet been earned.

The company issues a payroll cheque to an employee who no longer works for the entity.

The company forgets to include goods on consignment in it's inventory count at year end.

The company fails to disclose its related -party payable separately.

The company records depreciation expense in its rent expense account.

The company forgets to record its allowance for doubtful accounts

The company forgets to count inventory recorded in its books.

The company accidentally records its telephone bill twice for the month of November

The company's accounts receivable subledger balance total is greater than the balance showing in the general ledger control account

The company is unable to provide the truck registrations for all the trucks recorded in its books and records under fixed assets.

The company failed to record a note in the financial statements regarding a material contingent liability.

The company did not identify that a large portion of the goods that it included in its inventory were in fact consigment goods received from a supplier

The company issued and recorded a sales invoice but the related goods had not been shipped.