CTH Finance for Tourism and Hospitality by BPP Learning Media

By BPP Learning Media

BPP studying Media is proud to be the professional writer for CTH. Our CTH learn courses give you the ideal tailored studying source for the CTH examinations and also are an invaluable resource of reference and data for these making plans a profession within the hospitality and tourism industries.

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Extra resources for CTH Finance for Tourism and Hospitality

Example text

Balance omission – if a balance on a ledger account is omitted from the trial balance then again this means that the debits will not equal the credits. 2 Errors which do not cause an imbalance on the trial balance A balanced trial balance does not guarantee that there is no error. The following are the main classes of error that are not detected by the trial balance: An error of original entry is when both sides of a transaction include the wrong amount. For example, if a purchase invoice for £21 is entered as £12, this will result in an incorrect debit entry (to purchases), and an incorrect credit entry (to the relevant creditor account), both for £9 less, so the total of both columns will be £9 less, and will thus balance.

Capital 24,239 Office furniture 1,440 Drawings 4,888 Stock 14,972 Purchases 167,760 Sales 184,269 Rent 1,350 Lighting and heating 475 Insurance 304 Salaries 6,352 Debtors 19,100 Creditors 8,162 Petty cash in hand 29 Prepare a trial balance as at 30 September 20X0. 1 Errors Errors leading to an imbalance on the trial balance In a manual accounting system there are several types of error that can be made when making entries to the ledger accounts. Some of these errors will be identified when a trial balance is extracted but a number of types of error can take place and the trial balance will still balance.

This is done in much the same way as accounting for accruals, by using the balance carried down/brought down technique. DEBIT CREDIT 22 Subscriptions account with the same balance b/d Subscription with prepayment as a balance c/d £30 £30 1: INTRODUCTION TO FINANCIAL ACCOUNTING The remaining expenses in the subscriptions account should then be taken to the P&L account. The balance on the account (ie the prepayment) will appear as a current asset (prepaid subscriptions) in the balance sheet as at 30 June 20X1.

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