PRC-1 · Chapter 8 · Question 20 of 100
The total of the sales day book was under-casted by Rs. 5,000. How does this affect the trial balance?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) The debit side will be heavier by Rs. 5,000
Explanation
An under-cast sales day book means the total transferred to the credit of the Sales account is too low by Rs. 5,000. Since the individual debits to receivables were posted correctly, the debit side of the trial balance will be heavier.
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