Which of the following errors would not be detected by a

trial balance?

A An entry recorded in the wrong account Correct Answer Incorrect Answer

B A transposition error in the amount of a transaction Correct Answer Incorrect Answer

C A transaction that was not recorded in the ledger Correct Answer Incorrect Answer

D A mathematical error in the ledger Correct Answer Incorrect Answer

Solution

A trial balance compares the total debit balances with the total credit balances of all accounts in the ledger to detect errors in the ledger balances. However, it will not detect errors where transactions have been completely omitted from the ledger.

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