Recording an account with a debit balance as a credit,or an account with a credit balance as a debit,will cause the trial balance to be out of balance by an amount that is evenly divisible by two.

Question

Quizplus · Accepted Answer

This is true because every transaction affects at least two accounts, with one account being debited and the other being credited. If the wrong account type (debit or credit) is used to record a transaction, it essentially means that the entry has been made in the wrong account. This results in the balances of affected accounts being incorrect (opposite of what they should be), and therefore, the trial balance will also be off by an even amount.

Recording an Account with a Debit Balance as a Credit,or