Which of the following errors would NOT affect the agreement of the Trial Balance?

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Question

Which of the following errors would NOT affect the agreement of the Trial Balance?

Accepted Answer

Omission of a complete transaction from the books — Award 1 mark for recognising that an error of complete omission does not affect Trial Balance agreement because neither debit nor credit entries are made. A is incorrect — transposition errors cause unequal debit and credit totals. C is incorrect — posting to the wrong side causes a difference equal to twice the amount. D is incorrect — incorrect day book totals cause unequal Trial Balance totals.

Answer

Transposition error in posting a sales figure

Answer

Incorrect addition of a day book column

Answer

Omission of a complete transaction from the books

Answer

Posting to the wrong side of an account

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