Which of the following errors will not allow a trial balance to agree?
Answer Details
The error that will not allow a trial balance to agree is:
Where the figure entered on one side is different from the one entered on the other side.
The trial balance is a statement that lists all the debit and credit balances of all the accounts in the ledger, and it is used to check whether the total debits equal the total credits. If there is a difference between the total debits and total credits, it means that there is an error in the ledger.
is the correct answer because if an amount is entered on one side of the account with a different figure entered on the other side, the debits and credits will not balance, and the trial balance will not agree. This type of error is known as a transposition error, and it can happen when numbers are accidentally swapped or reversed.
The other options listed in the question will also cause a trial balance error if not corrected. For example, an omitted transaction will cause the trial balance to be unbalanced because it is not recorded in the ledger. Likewise, using the wrong account or class of account, entering an amount in the wrong column, or showing an item on the wrong side of the account will cause the trial balance to be unbalanced because the total debits will not equal the total credits.