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Which Two of the following errors could cause the total of the debit column and the total of the credit column of the trial balance not to agree? A) A casting error of 300 made when totalling the sales day book B) A transposition error made when posting the total of cash payments into the general ledger C) Discount received was included in the trial balance as a debit balance D) A cheque paid to a supplier recorded was debited to cash and correctly recognised in trade payables
Sir, correct answer is C and D, but how about alternative B? Why it isn’t included in correct answer?If you have typed (B) exactly as was written in the question, then (B) is a correct answer.
Yes.
As far as B is concerned, the total of payments will be credited to the cash account, the total of each of the analysis columns in the cash book will be debited to each of the relevant accounts.
If it is just the total column that has a transposition error, then only the cash account will be wrong and therefore the trial balance will not balance.
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