Fundamental Accounting Principles 22th Edition by John Wild ,Ken Shaw,Barbara Chiappetta

Exercise 40

A company that records credit purchases in a purchases journal and records purchases returns in a general journal made the following errors. Enter A, B, or C indicating when each error should be discovered.
A. When preparing the schedule of accounts payable.
B. When crossfooting the purchases journal.
C. When preparing the trial balance.
_______ 1. Made an addition error in totaling the Office Supplies column of the purchases journal.
_______ 2. Made an addition error in determining the balance of a creditor's subsidiary account.
_______ 3. Posted a purchases return to the Accounts Payable account and to the creditor's subsidiary account but did not post the purchases return to the Inventory account.
_______ 4. Correctly recorded an $8,000 purchase in the purchases journal but posted it to the creditor's subsidiary account as an $800 purchase.
_______ 5. Posted a purchases return to the Inventory account and to the Accounts Payable account but did not post to the creditor's subsidiary account.