今天是2016年8月5日星期五，距离里约奥运会开幕还有1天……唉，不对，这跟我有什么关系，我又不喜欢奥运会，我喜欢的是ACCA啊，O(∩_∩)O哈哈~开个玩笑！之前有学员询问基础课程的联系题，所以今天小编给大家带来的ACCA每日一练是ACCA基础阶段的课程-F3《财务会计》的练习题：Corrections of errors.
Question：A purchase return of$48 has been wrongly posted to the debit of the sales returns account,but has been correctly entered in the supplier's account.
Which of the following statements about the trial balance would be correct?
A.The credit side to be$48 more than the debit side
B.The debit side to be$48 more than the credit side
C.The credit side to be$96 more than the debit side
D.The debit side to be$96 more than the credit side
The correct answer is:The debit side to be$96 more than the credit side.
Debits will exceed credits by 2*$48=$96
