Question

Which of the following errors will not affect the Trial Balance?
a. Wrong totalling of an account
b. wrong balancing of an account
c. Error of principle
d. Wrong posting in an account

Answer 1

Answer:

Did you mean: which of the following errors which not affect the trial balance

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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.