hard · Financial Accounting accounting-cycle-financial-statements

An accountant forgot to record the closing entry for Wage Expense of $4,500.

What is the immediate impact of this error on the financial statements at the start of the next period?

  1. Retained Earnings will be overstated and the Wage Expense account will have an incorrect beginning balance
  2. Total Assets reported on the company's Balance Sheet will end up understated by $4,500 this period
  3. Net Income reported for the following full accounting period will be correctly and accurately stated
  4. The fundamental accounting equation itself will be thrown fully and completely out of balance by exactly $4,500

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