Which of the following errors would cause the trial balance to be out of balance?
A) The payment of utilities expense was recorded as a debit to Rent Expense for $97 and a credit to Cash for $97.
B) The payment of an account payable for $100 was recorded as a debit to Cash, $100, and a credit to Accounts Payable, $100.
C) The collection of an account was not recorded.
D) The payment of an account payable for $700 was recorded as a debit to Accounts Payable for $700 and a credit to Cash for $7,000.

Question

Quizplus · Accepted Answer

The error in D (recording a credit to Cash for $7,000 instead of $700) would cause the trial balance to be out of balance because the amounts debited and credited are not equal.

Which of the Following Errors Would Cause the Trial Balance