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Question

Which of the following errors is not detected by Trial Balance?

A A credit purchase of ₹ 1,000 from Mr. Singh is credited wrongly to the account of Mr. Akash

B A credit purchase of ₹ 20,000 from Mr. Sandhu is recorded in the day book as ₹ 2,000

C Conversion of a temporary shed into a recorded permanent building is as repairs and maintenance expense.

D Error in posting from the book of subsidiary record to the ledger

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