PAPER 1.1 每天一练 12

A limited liability company’s trial balance does not balance. The totals are:
Debit $384,030
Credit $398,580
A suspense account is opened for the difference.
Which of the following pairs of errors could clear the balance on the suspense account when corrected?
A Debit side of cash book undercast by $10,000; $6,160 paid for rent correctly entered in the cash book but
entered in the rent account as $1,610.
B Debit side of cash book overcast by $10,000; $1,610 paid for rent correctly entered in the cash book but entered
   in the rent account as $6,160.
C Debit side of cash book undercast by $10,000; $1,610 paid for rent correctly entered in the cash book but
entered in the rent account as $6,160.
D Debit side of cash book overcast by $10,000; $6,160 paid for rent correctly entered in the cash book but entered

等答案出来,不然怎么知道对错呢

debit side 少了14550

答案是A
Debit side of cash book undercast by $10,000

所以debit 10000
现在只剩4550

$6,160 paid for rent correctly entered in the cash book but
entered in the rent account as $1,610.

所以很明显的debit少了4550（6160-1610）

所以答案是A