Question

Which of the following errors will affect the Trial Balance?
a) Repairs to buildings have been debited to building account
b) The total of purchases journal is Rs. 10,000 short
c) Carriage paid on new machinery has been debited to the
carriage account.
d) None of the above

Answer 1

Answer:

The total of purchase is rs.10000 short

Explanation:

option a and option c do not agree

because they are just change in accounts

which is

for option a

the journal entry is

Building a/c Dr

To cash a/c

(note : this is wrong entry )

for option c

carriage a/c Dr

To cash a/c

(note: this is wrong entry)

These mistakes will not affect the trial balance because they are just mistakes made in debiting the accounts and so the trial balance will tally

for option b

the purchase a/c is made rs. 10000 short

which is error of commision and so trial balance will not agree

and thus option b is the answer