WAEC Financial Accounting 2011 Question 14

Question 14

Trial Balance

Which of the following errors will affect the totals of a trial balance?

  1. A.Compensating error
  2. B.Complete reversal of entry
  3. C.Error in addition
  4. D.Error of original entry
Show the answer and explanation

Answer: C (Error in addition)

Explanation

An addition (casting) error changes one side only, so the totals disagree; the other errors leave the trial balance in agreement.