问题：A trial balance extracted from a sole trader's records failed to agree, and a suspense account was opened for the difference.
Which TWO of the following errors would require an entry in the suspense account in correcting them?
A. Discount allowed was mistakenly debited to discount received account.
B. Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account.
C. The balance on the rent account was omitted from the trial balance.
D. Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account.
答案：The correct answer is: Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account and The balance on the rent account was omitted from the trial balance.
解析：Discount allowed was mistakenly debited to discount received account -This entry has been correctly debited but to the wrong account - no effect on trial balance
Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account - Double entry has been carried out although the wrong way round - no effect on trial balance
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