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:

b. Wrong balancing of an account

Explanation:

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Answer 2

Answer:

The answer is (d) Wrong posting in an account.

Explanation:

A trial balance is a financial report that displays the general ledger's closing balances for all accounts at a certain point in time. The first stage in closing the books at the conclusion of an accounting month is to create a trial balance.

Trial balance is created using ledger account balances, and ledger is created using journal entries. The trial balance will not add up if a transaction is incorrectly entered in the journal and posted to the ledger account. However, if the journal entry is incorrect and never posted, there will be no deduction or credit to the accounts. There won't be any impact on the trial balance as a result.

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