CMA Foundation · Fundamentals of Financial and Cost Accounting · Trial Balance
Which of the following errors will NOT be disclosed by a trial balance, even though the books contain it?
An error of complete omission is not disclosed by a trial balance because the transaction is missing from both debit and credit sides. The totals stay equal. Errors affecting only one side, such as wrong amounts or wrong balance sides, create a difference in totals and are revealed.
- AA purchase of Rs 5,000 posted to the debit side of the purchases account as Rs 500
- BAn error of complete omission of a transaction from both the journal and the ledgerCorrect
- CA credit balance of Rs 2,000 in the sales account carried to the trial balance as a debit
- DA sales account total added up as Rs 80,000 instead of Rs 82,000 with no other change
Explanation
If a transaction is omitted entirely, neither a debit nor a credit is recorded, so the trial balance totals remain equal. The other options each affect only one side of the double entry, creating a difference in totals. Hence only complete omission goes undetected.
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