The total of the debit column of the trial balance exceeds that of the credit column by $27.Which of the following errors could NOT have caused this?
A) A credit of $13.50 inadvertently posted to the debit of the account concerned.
B) An item of $27 debited,but not credited to any account.
C) Omission of a credit purchase of $27 from the journal.
D) In posting a transaction to the ledger,the credit was correctly recorded as $36,but the debit was recorded as $63.

Question

Quizplus · Accepted Answer

Option C would not cause the debit column to exceed the credit column by $27 because omitting a credit purchase would actually decrease the total of the credit column, not affect the discrepancy in favor of the debit column.

The Total of the Debit Column of the Trial Balance