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    Question

    Which of the following errors will not affect the trial

    balance?
    A Omission of a transaction Correct Answer Incorrect Answer
    B Posting to the wrong side of an account Correct Answer Incorrect Answer
    C Wrong totaling of a subsidiary book Correct Answer Incorrect Answer
    D Partial omission Correct Answer Incorrect Answer

    Solution

    If a transaction is completely omitted from the books, it affects neither the debit nor the credit side, so the trial balance still tallies.

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