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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 accountSource: 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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