1 Sold Goods to Rafa worth RO 5,000 were entered only in Rafa account.
2 Business paid RO 100 Telephone charges was wrongly entered 1,000 in electricity charges account
but cash account had written correctly.
3 Goods purchased from Basma for RO 2,600 has been credited to Salma account.
4 Business bought goods on credit from Ms. Sameera RO 5,000 was entered as RO 50,000 in both the
accounts
5 The Sales book is undercast by RO 12,000
6 Wages paid RO 2000 entered twice
7 Sales book undercast RO 300 and purchase book overcast by RO 300
8 A purchase of Building for RO 50,000 has been entered in purchase account as RO 5000 instead of
building account
9 Goods purchased from Ms. Muna RO 12000 recorded in Muna account correctly but no entry was
passed on Merchandize inventory account.
10 Business made payment to Vendor RO 8,465 were recorded RO 8645 in both the accounts
Required:
State the type of error involved in the following transactions and say whether it will affect the agreement of the
trial balance or not: