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Hi, I came across this question one day, I find the answers quite confusing. I think the answer is D but A too…HELP!!! Thanks in advance 🙂
Which of the following would be identified as an error by a trial balance?
A. Overstating the balance of the payables ledger control account
B. Omitting an invoice which had fallen behind a filing cabinet from the books of accounts
C. Recoding a cash purchase in cash and inventory accounts
D. Recording $100 commission received as commission paidA. concerns payables ledger… it has no connection to the general ledgre as payables ledger is a personal account and is NOT PART OF THE DOUBLE ENTRY SYSTEM.
Yes true, however that’s the payables
ledger control account which is part of the double entry system.note that payables ledger is different from payables control account. it is the payables control account that is part of the double entry system and thus errors in this account may give rise to differences in tb.
payable ledger is not part of double entry system thus has no effect on tb
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