WRITING EXERCISE — Correcting Errors
The following exercise will allow your students to practice both their communication
and critical thinking skills.
The text emphasizes that all errors are corrected either through a correcting journal
entry or by drawing a line through the incorrect title or amount. The text does not
address why accountants do not simply erase mistakes.
Pose the following question to your class and ask them to write their response.
Errors may be corrected either by (1) preparing a correcting journal entry or
(2) drawing a line through the incorrect account title or amount and writing in
the correct information above the error. Why do you think it is not acceptable
to simply erase the error and write in the correction?