Question

Which of the following errors would not be disclosed bypreparation of a trial balance? Select...

Which of the following errors would not be disclosed by preparation of a trial balance? 


Select one: 

a. An error was made in computing the balance of the Cash account. 

b. A journal entry included a debit to the Equipment account for $3,200, but this amount was erroneously posted as $2,300. 

c. During the posting process, a $1,700 debit to Cash was accidentally entered in the credit side of the Cash account. 

d. The journal entries recorded on the last day of the year have never been posted to the ledger.

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Answer #1

Answer:

Option D

Explanation:

>Option A

An error made in the computation of total of an account will be shown in trial balance as the total of debt and credit sides will not be equal.

>Option B

Journal entry to debit the equipment for 3,200, erroneously posted as $2,300 will be shown in trial balance as the total of debit balance will be less than the total of credit balance.

>Option C

This error will also be shown in trial balance as credit side exceeds debit side by $3,400. ($1,700*2)

> Option D

Since the entries are not posted, both the debit and credit aspect of the entry will not be shown in trial balance. The total of credit and debit should be equal, provided there are no other recognizable errors.

This error is of non - commissioning nature and it will not be shown in trial balance.

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