The wrong figure on both sides
When the wrong amount is written in the day book, the debit and the credit carry the same wrong figure. Find the difference and correct it.
Task 1The same wrong figure twice3 questions
An error of original entry is a wrong amount written in the book of prime entry. The debit and the credit are both posted from it, so both are wrong by the same amount.
A common cause is a transposition: two digits swapped.
Invoice 1192 to Castle Lettings is for £540. Lena enters it in the sales day book as £450. Ignore VAT.
Task 2When the figure is too high3 questions
Task 3A wrong figure with VAT2 questions