Trial Balance and Rectification of Errors · Class 11 · CBSE · Commerce Accountancy
Which of the following errors is not disclosed by a Trial Balance?
Practice question from Trial Balance and Rectification of Errors (Class 11 · CBSE · Commerce Accountancy), with the correct answer and a step-by-step solution.
easy · MCQ · Q-2DA4DC
Which of the following errors is not disclosed by a Trial Balance?
- A.Error of casting in the sales book
- B.Posting an amount to the wrong account on the correct sideCorrect answer
- C.Omitting to post an entire entry from a subsidiary book to the ledger
- D.Posting a debit balance as a credit balance in the trial balance
Solution
Posting an amount to the wrong account but on the correct side (e.g., debiting Purchases instead of Machinery) maintains the mathematical equality of total debits and total credits, thus escaping detection by the Trial Balance.
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