【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.

Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree?
(1) A transposition error was made when entering a sales invoice into the sales day book
(2) A cheque received from a customer was credited to cash and correctly recognised in receivables 
(3) A purchase of non-current assets was omitted from the accounting records
(4) Rent received was included in the trial balance as a debit balance 
A 1 and 2 
B 1 and 3 
C 2 and 3 
D 2 and 4

Answer:

D

更多精彩：

ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？

ACCA会员权利 & 义务知多少

ACCA会员分享 | 会计人成长重在“宽度”与“高度”