# Effect of errors on adjusted trial balance For each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance totals to be unequal. If the error would cause the adjusted trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much. A. The adjustment for accrued wages of $5,200 was journalized as a debit to Wages Expense for$5,200 and a credit to Accounts Payable for $5,200. B. The entry for$1,125 of supplies used during the period was journalized as a debit to Supplies Expense of $1,125 and a credit to Supplies of$1,152.

### Corporate Financial Accounting

14th Edition
Carl Warren + 2 others
Publisher: Cengage Learning
ISBN: 9781305653535

Chapter
Section

### Corporate Financial Accounting

14th Edition
Carl Warren + 2 others
Publisher: Cengage Learning
ISBN: 9781305653535
Chapter 3, Problem 3.9BE
Textbook Problem
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## Effect of errors on adjusted trial balanceFor each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance totals to be unequal. If the error would cause the adjusted trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much.A. The adjustment for accrued wages of $5,200 was journalized as a debit to Wages Expense for$5,200 and a credit to Accounts Payable for $5,200.B. The entry for$1,125 of supplies used during the period was journalized as a debit to Supplies Expense of $1,125 and a credit to Supplies of$1,152.

A.

To determine

Adjusted trial balance is a trial balance prepared at the end of a financial period, after all the adjusting entries are journalized and posted. It is prepared to prove the equality of the total debit and credit balances.

Adjusting entries indicates those entries, which are passed in the books of accounts at the end of one accounting period. These entries are passed in the books of accounts as per the revenue recognition principle and the expenses recognition principle to adjust the revenue, and the expenses of a business in the period of their occurrence.

To indicate: The errors made that would cause the trial balance totals to be unequal.

### Explanation of Solution

For accrued wages, wages expense is debited for $5,200, and accounts payable is credited for$5,200...

B.

To determine

To indicate: The errors made that would cause the trial balance totals to be unequal.

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