Question

Which of the following errors does not effect the trial balance ​

Answer 1

Answer:

1. Trial balance is prepared from the balances of the ledger accounts and ledger is prepared from journal entries.
2. If a transaction is wrongly recorded in journal and posted to the ledger account, then the trial balance will not tally. But, if the journal is wrong and is not posted at all, this means no debit or credit effect on the accounts. Hence there will be no effect on the trial balance.

Explanation:

$\fbox {Hope it helps}}}$