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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.

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Question ajoutée par Mohamed Hakeem Meerashahib , Branch Manager , Sri Lanka State Trading (General) Corporation
Date de publication: 2016/02/17
Jafar  Ali Wahed Mohammed
par 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. 

 

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

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

SIVA PESALA
par 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

Frank Mwansa
par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER

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

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