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

Question

Quizplus · Accepted Answer

Preparation of a trial balance only ensures that the total debits and total credits in the ledger are equal. It does not detect errors that may occur in the individual transactions, such as errors in computation, posting errors, or omitted entries. Therefore, the error of journal entries recorded but not posted would not be disclosed by preparation of a trial balance.

Which of the Following Errors Would Not Be Disclosed by Preparation