How the omission of cash sale doesn’t affect the trial balance… thank you sir for ur super helping video lecture …. i am going to take financial accounting exam next Friday .. Good luck for me
The double entry for a cash sale is Dr Cash and Cr Sales.
If the sale is not recorded anywhere then the balance on cash and the balance on sales will both be smaller than they should be by the same amount. Therefore the total debits will still equal the total credits (even though both totals will be wrong).