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SSC Financial and Cost Accounting P-1 QUESTION #6054
Question 1

Which of the following errors would be detected when a trial balance is extracted?

  • A transaction has been entirely omitted from the books
  • The debit and credit entries have been reversed
  • Different amounts have been entered for the debit and credit sides of a transaction✔️
  • An expense has been incorrectly posted to a non-current asset account
Correct Answer Explanation

A trial balance checks whether total debits equal total credits. If different amounts are posted on the debit and credit sides of the same transaction, the totals will not agree and the error will be detected. The other errors — complete omissions, reversed entries, and misclassification between accounts — all maintain the arithmetic equality of debits and credits, so they go undetected by a trial balance.