Control Account Overadjustment Error

Steps:

• Identify errors affecting sales ledger (individual accounts) vs. control account (total).
• Determine if correction needs sales journal entry or only control account adjustment.
• Check if error causes imbalance requiring overadjustment solely in control account.
• Match to option specifying overadjustment in control account only.

Why A is correct:

• In accounting, an error in the sales journal totals requires an overadjustment entry in the sales ledger control account alone to reconcile the general ledger total without altering individual subsidiary accounts.

Why the others are wrong:

• B: Omission affects both individual accounts and control total, needing journal and ledger corrections.
• C: Incorrect amount impacts specific customer account and control total, requiring dual adjustments.
• D: Wrong account misstates individual balances but not control total, so no control adjustment needed.

Final answer: A