Accounting for IGCSE & O level - Accounting Procedures (Section 27 - No. 7)

Which of the following are errors that will NOT affect profit but will impact the financial position?
A cash purchase of £45 has been omitted.
A payment of £500 to an employee was credited to the wages account and debited to the bank account.
A sales commission of £160 amount and misposted as £400
Advertising expenses were understated by £300 and sales were understated by £300.

Explanation

Cash purchase and error of principle are errors that do not impact the profit, but rather impact on the balance sheet.

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