Question

9.
Writing an amount in the wrong account but on the correct side will
the trial balance.
a) Will affect
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Answer 1

Answer:

Posting the correct amount in the wrong account on the correct side is the error of posting. This error does not affect the agreement of the trial balance because even though the posting is made to the wrong account but the amount entered is correct and the accounting treatment is same as it would be in the correct account.

For example, cash sales of 10000, is debited to the debtor's account with 10000 instead of a cash account. The credit entry for sales account remains the same. In this case the debtors account balance will increase while the cash account balance will be unchanged. The trial balance thus tallies.