In posting from the purchases journal to the subsidiary ledger, an employee posts a purchase of 990 yuan as 909 yuan. He should become aware that an error has occurred
A、when the general ledger trial balance is taken.
B、when the purchases journal is totaled.
C、when the subsidiary ledger is reconciled with the controlling account.
D、when the controlling account is posted.
A、when the general ledger trial balance is taken.
B、when the purchases journal is totaled.
C、when the subsidiary ledger is reconciled with the controlling account.
D、when the controlling account is posted.
基础会计(全英)
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21