Instructions for the Microsoft Excel Templates Detail and information on Excel is contained within the manual.

Striking the "F1" key or following the path "Windows>Excel Help" will invoke the Office Assistant and bring up one of several help menus. Type your name into the cell "D5". This will be copied by formula to the rest of the pages as required. Type the due date of your problem into cell "I5". This will be copied by formula to the rest of the pages as required. Type the instructor's name into cell "D6". This will be copied by formula to the rest of the pages as required. Type the course identifier into cell "I6". This will be copied by formula to the rest of the pages as required. The problem is identified for you in cell "B7". In "DATE" cells enter the date in any of several formats and Excel will format it correctly. If more than one page is preformatted into the problem, page breaks are preset and formulas are set to copy the header into the remaining pages. Place the proper account title in the cell where the word "ACCOUNT" appears on the template. Place the amount in the cell where the word "AMOUNT" appears on the template. A formula may be placed in some of these cells.

Enter a number like 914 to signify units or gallons where the word "NUMBER" appears. Write a formula into cells where the word "FORMULA" appears. In these cells, an amount calculated outside of Excel can be entered into Excel if desired.

Place the explanation for the entry in the cell where the word "EXPLANATION" appears on the template. Insert the account number where "ACCT #" appears on the template during posting. Insert the journal reference where "JOURN #" appears on the template during posting. Insert the title in the cell where "TITLE" appears on the template.

The print area is defined to fit onto 8 1/2" X 11" sheets in portrait or landscape mode as required. The gray filled cells define the perimeter of the problem and the print area. The problem is formatted for whole dollars with comma separations (no cents) except where required. The display may have "Freeze Pane" invoked so column titles remain visible during data entry. Negative values may be shown as ($400) vice -$400. Enter a string like: ($259,417 X 12 months) + (0.3651 X 5,434,631) where the word TEXT appears.

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Name: Course: Date: Exercise E2-13, Analyze errors and their effects on trial balance. Financial Accounting, 7th Edition by Weygandt, Kieso, and Kimmel Solving Financial Accounting Problems Using Microsoft Excel for Windows by Rex A Schildhouse Exercise E2-13, The bookkeeper for Sam Kaplin Equipment Repair made a number of errors in journalizing and posting, as 1. A credit posting of to Accounts Receivable was omitted. $400 2. A debit posting of for Prepaid Insurance was debited to Insurance Expense $750 $100 3. A collection from a customer of in payment of its account owed was journalized and posted as a debit to Cash $100 $100 and a credit to Service Revenue 4. A credit posting of to Property Taxes Payable was made twice. $300 5. A cash purchase of supplies for was journalized and posted as a debit to Supplies $250 $25 and a credit to Cash for $25 6. A debit of to Advertising Expense was posted as $475 $457 Instructions: For each error: (a) Indicate whether the trial balance will balance, (b) If the trial balance will not balance, indicate the amount of the difference, and (c) Indicate the trial balance column that will have the larger total in the matrix below. Error: 1 2 3 4 5 6 In Balance? Difference: Larger Column:

FileName: 170772112.xls.ms_office, Tab: Exercise E2-13, Page 4 of 4, 9/9/2013, 12:09 AM