Asked in a 2000 paper

A company was entered in hire purchase agreement and had to pay $1000 per month. Three payments were made via bank account but no entry was found in cash book. Identify the correct adjustment in cash book

Correct answer: D. $3000 will be subtracted from cash book balance

  • A. $1000 will be added to cash book balance
  • B. $2000 will be deducted from cash book balance
  • C. $3000 will be added to cash book balance
  • D. $3000 will be subtracted from cash book balance

Explanation

Three bank payments of $1,000 each were omitted, so the cash book balance is overstated by $3,000 and must be reduced by crediting that amount.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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