Which of the following errors will be disclosed in the preparation of a trial balance?

a. Recording transactions in the wrong account.

b. Duplication of a transaction in the accounting records.

c. Posting only the debit portion of a particular journal entry.

d. Recording the wrong amount for a transaction to both the account debited and the account credited.

Question added by Mohamed Hakeem Meerashahib , Branch Manager , Sri Lanka State Trading (General) Corporation
Date Posted: 2016/02/17

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by Jafar Ali Wahed Mohammed , Finance Manager , Al Jubiri Group

Posting only the debit portion of a particular journal entry.

If only a debit portion of a journal entry is posted, it is treated as the errors of omission and results in difference in trial balance.

by Zaheer Ahmad , Group Accounts Manager , Fast Track Shipping Services LLC

C:.......................................................

by SIVA PESALA , Accounts Assistant , B R REDDY AND ASSOCIATES

POSTING ONLY ON DEBIT SIDE OF THE ACCOUNT WILL MAKE THE TRAIL BALANCE NOT TO TALLY AS THERE IS NO CORRESPONDING CREDIT TO THAT NUMBER

by Frank Mwansa , ACCOUNTING LECTURER , FREELANCER

C. Posting only the debit portion of a particular journal entry

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