Of the following errors, which one by itself will cause the trial balance to be out of balance?
A) A $200 cash salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense.
B) A $100 cash receipt from a customer in payment of his account posted as a $100 debit to Cash and a $10 credit to Accounts Receivable.
C) A $75 cash receipt from a customer in payment of his account posted as a $75 debit to Cash and a $75 credit to Cash.
D) A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash.
E) An $800 prepayment from a customer for services to be rendered in the future was posted as an $800 debit to Unearned Revenue and an $800 credit to Cash.

Question

Quizplus · Accepted Answer

The error in choice B involves posting a $100 debit to Cash but only a $10 credit to Accounts Receivable, resulting in a $90 discrepancy in the trial balance.

Of the Following Errors, Which One by Itself Will Cause