ICAEW AF · Chapter 3 · Question 7 of 11
Which of the following errors would cause the totals of a trial balance to disagree?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A credit sale was debited to the customer's receivables account but nothing was credited to revenue
Explanation
A single-sided entry records a debit with no matching credit, so the trial balance totals will differ. The other three errors all have equal debits and credits: an error of principle, an error of omission and a reversal of entries. These do not affect the agreement of the trial balance, although they still need correcting.
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