2. The accountant was able to dicover the following errors, which the trial balance failed to
disclose.
a. Rent of premises debited to premises account
b. Sales to R. Sigh debited to H.Sigh account.
c. Balance on the cash account overstated by $10 and balance on sales account overstated
by $10.
d. Cash sales debited to the sales account and credited to the cash account.
e. Goods returned to K Weston had been debited to K Wilton.
f. Repairs to office equipment had been debited in the office equipment account.
g. An invoice $1000, for goods sold on credit to Jacob & company had been recorded in
the accounts as $100.
h. Goods purchased on credit from Brixton ltd had been debited in Brixton’s account and
credited in the purchases account.
For each of the above items (a-h) state the type of error that was made.
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