Types Of Errors

***(Q-1, option 1) An error in the addition in the cash book cause a trial balance not to balance
then why this error ((Q-2, option 1) discounts received column of the cash payments book was overcast) will be balanced in the trial balance???

Q-1. Which of the following errors would cause a trial balance not to balance?
1 An error in the addition in the cash book.
2 Failure to record a transaction at all.
3 Cost of a motor vehicle debited to motor expenses account. The cash entry was correctly made.
4 Goods taken by the proprietor of a business recorded by debiting purchases and crediting drawings account.
A 1 only
B 1 and 2 only
C 3 and 4 only
D All four items
answer> 31.14 (A)
Items (2), (3) and (4) preserve double entry and so would not show up in a trial balance

Q-2. If a trial balance does not balance, which of the following errors might have caused this?

(i) The discounts received column of the cash payments book was overcast.
(ii) Cash paid for the purchase of office furniture was debited to the general expenses account. (iii) Returns inwards were included on the credit side of the trial balance.

A (i) only
B (i) and (ii)
C (iii) only
D (ii) and (iii)

answer> 35.5 C In Statement (i) both sides of the double-entry posting from the cash book would be incorrect but equal in value, so this would not cause a trial balance imbalance. In Statement (ii), both expenses and non-current assets are debit balances in the trial balance, so posting to the wrong account, in this case, would not cause a trial balance imbalance.