Ex 2-20 identificando errores en el balance de comprobación

Mascot Co. July 31, 2016

Debit Balances Credit balances

Cash 36,000
Accounts Payable 53,300
Salary expense 396,800
Accounts Receivable 112,600
Prepaid Insurance 18,000
Salary payable 7,500
Samuel, Capital 297,200
Equipment 375,000
Samuel, Drawing 17,000
Service revenue 682,000
Advertising Expense 73,000
Miscellaneous Expense 11,600
Total. 1,040.00 1,040.00

1. El balance de prueba debe tener fecha 31 de julio 2016, no para el mes que finaliza el
31 de julio 2016.

2. El saldo de cuentas por pagar debe estar en la columna crédito.

3. El total de la columna de débito se agrega incorrectamente, la suma es de $890,700 en

lugar de 1, 189,300.

4. El saldo de cuentas por cobrar debe estar en la columna de débito.

5. El saldo de gastos de publicidad debe estar en la columna de débito.

6. El saldo de Samuel Parson, “Drawing”, debe estar en la columna débito.

PR-2-4A Registro de transacciones
 GENERAL JOURNAL Page 18
Apr.
2016        
Re
Date Account Description f DR CR

1 Rent expense 52 6,500  

1
  cash 1   6,500
         
1
2 office supplies 4 2,300  
2
  account payable 1   2,300
         
1
5 prepaid insurance 3 6,000  
1
cash 1   6,000
         
1 1
0 cash 1 52,300  
1
  account receivable 2   52,300
         
1 1
5 land 6 200,000  
1
  cash 1   30,000

  notes payable 23   170,000

         
1 2
7 account payable 1 6,450  
1
  cash 1   6,450
         
2 5
0 account payable 3 325  
1
  office supplies 4   325
         
2 5
3 advertising expense 3 4,300  
1
  cash 1   4,300
 PAGE 19 JOURNAL
2 1
7 cash 1 2,500  
salary and commission 5
  expense 1   2,500
         
2 5
8 amutomobile expense 4 1,500  
1
  cash 1   1,500
         
2 5
9 miscellaneous expense 9 1,400  
1
  cash 1   1,400
         
3 1
0 accounts receivable 2 57,000  
4
  fees earned 1   57,000
         
3 salary and commission 5
0 expense 1 11,900  
1
cash 1   11,900
         
3 3
0 Lester wager, drawing 2 4,000  
1
  cash 1   4,000
         
3 1
0 cash 1 10,000  
2
  unearned rent 2   10,000

Cash 11
Date- Re
April Description f Debit Credit Balance

1 Balance x     26,300

1   18   6,500 19,800

5   18   6,000 13,800

10   18 52,300   66,100

15   18   30,000 36,100

17   18   6,450 29,650

23   18   4,300 25,350

27   19 2,500   27,850

28   19   1,500 26,350

29   19   1,400 24,950

30   19   11,900 13,050

30   19   4,000 9,050

30   19 10,000   19,050
           

ACCOUNTS RECEIVABLES (12)

Date Description Ref Debit Credit Balance
Apr. 1 Balance x     61,500
10..   18   52,300 9,200
30..   19 57,000   66,200

PREPAID INSURANCE - 13
Re
Date Description f Debit Credit Balance
  1 balance x   3,000  
5-Apr   18 6,000   9,000
 OFFICE SUPPLIES - 14
Re
Date Description f Debit Credit Balance
april 1 balance x     1,800
2-Apr   18 2,300   4,100
20-Apr   18   325 3,775

ACCOUNTS PAYABLE 21
Date Description Ref Debit Credit Balance
1-Apr   x     14,000
2-Apr   18   2,300 16,300
17-Apr   18 6,450   9,850
20-Apr   18 325   9,525

Land 16
Date DESC. Ref Debit Credit Balance
15-Apr   18 200,000   200,000

Unearned Rent 22
Re
Date Description f Debit Credit Balance
30-Apr   19   10,000  
          10,000

NOTES PAYABLE 23
Date Description Ref Debit Credit Balance
 170,00
15-Apr balance 18   0 170,000
           

Lester Wagner, CAPITAL 31

Date DESC. Ref Debit Credit Balance
1-Apr balance x     46,000

Lester Wagner, DRAWINGS 32

Re
Date Description f Debit Credit Balance
1-Apr balance x 2,000    
     19 4,000   6,000
 FEES EARNED - 41
Re
Date Description f Debit Credit Balance
1-Apr balance X     240000
30-Apr   19 57,000   297,000
           

Salary Commissions EXPENSE 51

Re
Date Description f Debit Credit Balance
1-Apr balance x     148,200
27-Jan   19   2,500 145,700
30-Apr   19 11,900   157,600

Automobile Expense 54
Re
Date Description f Debit Credit Balance
1-Apr balance X 5,500    
28-Apr   19 1,500   7,000

Rent Expense 52
Re
Date Description f Debit Credit Balance
1-Apr balance X 30,000    
1-Apr   18 6,500   36,500
           

Advertizing Expense 53
Re
Date Description f Debit Credit Balance
1-Apr balance X 17,800    
23-Apr   18 4,300    

          22,100

MISCELLANEOUS EXPENSE 59
Re
Date Description f Debit Credit Balance
1-Apr balance X 3,900    
29-Apr   19 1,400   5,300
 4
UNADJUSTED TRIAL BALANCE
AS OF 11/30
CLASSIC DESIGN
ACCOUNT DEBIT CREDIT
Cash 19,050  
Accounts Receivable 66,200  
Supplies 3,775  
Prepaid Insurance 9,000  
Land 200,000  
Automobile Expense 7,000  
Notes Payable   170,00
Accounts Payable   9,525
Lester , Capital   46,000
Lester , Drawings 6,000  
Fees Earned   297,000
Salary & Comm. Expense 157,600  
Rent Expense 36,500  
Unearned Rent   10,000
Advertising expense 22,100  
Miscellaneous Expense 5,300  
Totals 532,525 532,525

5
A- El saldo de prueba no ajustado en (4) sigue un saldo debido a que los débitos igualaron los créditos
en el asiento original.

B) La partida de corrección es por: ($19,000-$11,900)= $7,200.

Re
Date Account Description f DR CR
3 salary and commission
0 expense  51 7,200  

   Cash 11    7,200

C) El tipo de corrección es: transposición