Which of the following errors would cause the trial balance totals to disagree?

Assessment: Accounting 0452 | Paper 1 Mock 01 | Multiple Choice Subject: Accounting - 0452

Question 1 Report

Which of the following errors would cause the trial balance totals to disagree?

Answer Details

The correct answer is: A transaction debited correctly but not credited.

For the trial balance to agree, every debit must have a corresponding credit of the same amount. If a transaction is debited correctly but the credit entry is missing, the debit total will exceed the credit total, causing the trial balance to disagree.

An error of omission (entire transaction left out) does not affect the trial balance because neither side is recorded. An error of commission (wrong account of the same class) does not affect the trial balance because the totals remain equal. An error of original entry (wrong amount on both sides) also does not affect the trial balance since both sides are equally wrong.

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