BOOKS OF ORIGINAL ENTRY 117 



28. Why should a bookkeeper know something about preventing 



and finding errors? 



29. Suggest several ways of preventing errors in books of ac- 



count. 



30. What are some of the most common classes of errors? 



31. How should one proceed systematically to locate errors? 



32. Discuss errors in addition, transposition and transplace- 



ment. 



33. Why is it important that errors be corrected when they are 



found? 



34. Suggest a way of correcting 



(a) an item posted to the wrong account, 



(b) one posted for the wrong amount, 



(c) one posted to the wrong side of the account, 



(d) a transaction omitted from the books. 



35. How is the balance of Cash account verified? 



36. What is meant by reconciling the checking account? 



37. What general form does a bank reconciliation statement 



assume ? 



38. What is an outstanding check? 



39. Describe the detailed procedure in locating the difference be- 



tween the check stub balance and the bank balance. 



40. If it is found that a check in payment of Jas. Brown's 



wages was issued for $35, but entered on the check stubs 

 and in the cash journal as $25, what corrections are 

 necessary ? 



