The bookkeeper for Jeff Sobol Equipment Repair made a number of errors in journalizing and posting, as described below. a. A credit posting of $485 to Accounts Receivable was omitted.
b. A debit posting of $730 for Prepaid Insurance was debited to Insurance Expense.
c. A collection from a customer of $130 in payment of its account owed was journalized and posted as a debit to Cash $130 and a credit to Service Revenue $130.
4. A credit posting of $415 to Property Taxes Payable was made twice.
5. A cash purchase of supplies for $250 was journalized and posted as a debit to Supplies $25 and a credit to Cash $25.
6. A debit of $475 to Advertising Expense was posted as $457.

Required:
For each error:

a. Indicate whether the trial balance will balance.
b. If the trial balance will not balance, indicate the amount of the difference.
c. Indicate the trial balance column that will have the larger total.

Jeff Sobol Equipment Repair

a. Indication of whether the trial balance will balance with each error:

1. No.

2. Yes.

3. Yes

4. No.

5. No.

6.No.

b. The amount of the difference:

1. $485

2. $0

3. $0

4. $415

5. $225

6. $18

c. Indication of the trial balance column that have the larger total:

1. Debit

2. N/A

3. N/A

4. Credit

5. Debit

6. Credit

Explanation:

a) Data and Calculations:

1. Debit side greater by $485

2. No effect on the trial balance.

3. No effect on the trial balance

4. Credit side greater by $415

5. Debit side greater by $225 ($250 -$25)

6. Credit side greater by $18 ($475 -457)

b) The trial balance shows that the double entry system has been correctly maintained.  It does not reveal some posting errors, e.g. errors of transposition, omission, commission, and compensatory errors.  It only reveals clerical (human) errors and errors of principle (wrong application of accounting principles).

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

how does that happen,where u steel points