An unqualified accountant entered a $36 debit entry as credit entry. This:[Fill in the blank]

Question

BlackTom AI · Accepted Answer

Debiting an account by $36 but recording it on the credit side instead creates a two-sided error that produces a $72 imbalance.

1. Relevant concepts
- Double-entry bookkeeping requires every transaction to have equal total debits and credits.
- A trial balance totals all debit balances and credit balances; if they differ, the trial balance is out of balance.
- Reversing the sign of one leg of a correct entry both omits a debit and duplicates a credit, affecting the totals twice.

2. Step-by-step reasoning with numbers
- Correct recording for the transaction should be: Debit = +$36, Credit = +$36. Totals: Debits = $36, Credits = $36 → balanced (difference $0).
- Error made: the $36 that should have been debited was instead recorded as a credit. Assuming the other (counter) entry was recorded correctly, the actual recorded amounts become: Debits = $0, Credits = $36 (counterparty) + $36 (wrongly posted) = $72.
- Compute the trial balance difference: Credits $72 − Debits $0 = $72 out of balance.

3. Intermediate calculation summary
- Missing debit amount relative to correct entry = $36 (debits short).
- Extra credit amount relative to correct entry = $36 (credits excess).
- Total imbalance = $36 (short on debits) + $36 (excess on credits) = $72.

4. Why the correct answer is correct
Because the single mistaken posting both removes a $36 debit and adds a $36 credit, the trial balance is off by the sum of those two effects, i.e., $72.

5. Why the other options are incorrect
- “Will not affect the trial balance”: incorrect because debits no longer equal credits.
- “Will cause the trial balance to be out of balance by $36”: incorrect because the error affects both sides, not just one.
- “Cannot be done in a double-entry accounting system” and “None of the options above”: incorrect as the error can occur and its effect is calculable.

Final confirmation: The correct outcome is “Will cause the trial balance to be out of balance by $72.”

An unqualified accountant entered a $36 debit entry as credit entry. This:[Fill in the blank]单项选择题

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