Incomplete Double-Entry Causing Debit Imbalance

Steps:

• Identify imbalance: Debits total $50,000, credits$500, so debits exceed credits by $49,500, indicating a debit posted without matching credit.
• Recall double-entry rule: Every transaction affects two accounts, one debit and one credit, keeping trial balance equal.
• Analyze credit sale entry: Debit customer's account (receivable), credit sales account (revenue).
• Test options: Determine which incomplete entry adds only to debits, creating the excess.

Why D is correct:

• Double-entry principle requires both debit to customer and credit to sales; recording only the debit violates this, increasing debits without credits.

Why the others are wrong:

• A: Cash sale only in sales adds credit without debit, increasing credits.
• B: Credit purchase only in supplier adds credit without debit, increasing credits.
• C: Credit sale not in customer means credit to sales without debit, increasing credits.

Final answer: D