CA Foundation · Accounting · Accounting Process
Which of the following errors will NOT be disclosed by the trial balance?
Debiting the Purchases Account for machinery will not be disclosed by the trial balance. It is an error of principle where the correct side is used but the wrong type of account, so total debits still equal total credits.
- AOmission of posting one side of a compound journal entry to the ledger
- BPosting a debit amount to the credit side of the correct account
- CWrong totalling of the Purchases Account
- DPurchase of machinery debited to Purchases AccountCorrect
Explanation
Debiting Purchases instead of Machinery keeps total debits equal to credits, so it is an error of principle and is not revealed by the trial balance. The other options each affect only one side or put an amount on the wrong side, so the totals will differ.
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