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    5. Which one of the errors is disclosed by Trial Balance?

    Question

    Which one of the errors is disclosed by Trial

    Balance?
    A Errors of Omission Correct Answer Incorrect Answer
    B Errors of Commission Correct Answer Incorrect Answer
    C Errors of Principle Correct Answer Incorrect Answer
    D Errors of Totaling Correct Answer Incorrect Answer

    Solution

    Errors of Totaling: These occur when there are errors in adding or totaling amounts in the ledger accounts or the Trial Balance. Such errors can be identified through a comparison of the totals in the Trial Balance with the actual ledger balances.

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