Which of the following errors would be disclosed by preparation of a trial balance?
A)The collection of an account receivable was recorded by a debit to the Land account rather than to the Cash account.
B)The collection of an account receivable for $219 was recorded by a $291 debit to Cash and a $291 credit to Accounts Receivable.
C)The collection of a $365 account receivable was not recorded at all.
D)The collection of a $325 account receivable was recorded by a $325 debit to Cash and a $325 debit to Accounts Receivable.

Question

Quizplus · Accepted Answer

A trial balance would disclose error D because it would result in an imbalance between debits and credits, as there is no corresponding credit entry for the debit to Cash.

Which of the Following Errors Would Be Disclosed by Preparation