In an accounting system where individual receivables and payables ledger accounts are maintained as an integral part of the double entry system, which of the following errors will not be identified by a trial balance?
A overcasting of the sales day book
B undercasting of the analysed cash book
C failure to transfer a non-current asset to the disposal account when sold
D transposition error in an individual receivables account
Source: Kaplan Study Book
The answer: C
However, IMO it is A because once there is no control account, in the case of over/undercasting in sales day book you cannot detect discrepancy between total of individual accounst and control account which is transferred from sales day book.
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6y ago#1A and C are both correct.
A is correct for the reason you have written (that there is no control account).
C is correct because failing to make a double entry will not stop the TB from balancing.
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