21. If the purchases joumal is under-cast by R1 000, the error will be detected: (a) when the trial balance is taken out (b) when the debtors control account is reconciled with the list of balances in the debtors ledger (c) when the creditors control account is reconciled with the list of balances in the credit ledger (d) by none of the above procedures, but by mere coinciderice 22. The rule for debits and credits is: (a) debd assets, credit kabilities (b) debit the receiver, credit the provider (c) debit expenses, credit liabilities (d) debit assets, credit income 23. The purpose of trial balance is to test the (a) balances of the accounts (b) accounting correctness of the entries (c) mathematical correctness of the entries (d) accounting and mathematical correctness of the entries 24. The income statement is a (a) list of balances at the end of a certain period (b) summary of assets, liabilities and capital for a certain period (c) summary of income and expense accounts for a certain period (d) list of debit and credit balances at the end of a certain period 25. The balance sheet is a: (a) list of balances at the end of a certain period (b) summary of income and expense accounts for a certain period (c) summary of assets, liabilities and equity accounts at a certain date (d) list of debit and credit balances at a certain date 26. The owner of Job Stores took paint from stock for general shop repairs. The account to be debited is (a) drawings (b) repairs (c) consumable stores (d) purchases 27. Smart Cleaners issued an invoice to Grand Hotel for cleaning of linen, R1 000. The double entry in the books of Smart Cleaners is: (a) Dr. Grand Hotel, Cr. Services Rendered (b) Dr. Service Fees, Cr. Grand Hotel (c) Dr. Smart Cleaners, Cr. Grand Hotel (d) Dr. Grand Hotel, Cr. Cleaning material