Question

machine was purchased for Rs. 1,00,000 but the amount was wrongly posted to Furniture
as Rs. 10,000 and cash received from debtors ~ 11,200 was omitted to be posted to ledger
difference in Trial balance due to such error will be:
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Answer 1

Answer:

The diff. in trial balance :-

= (1,00,000 - 10,000)

= 90,000

Plz note :- Even though the amount of cash received from debtors is not recorded in the Trial balance, it's amount is included in the debtors.

Cash and Debtors, both have Debit balance hence, it won't affect the total of trial balance.