A few errors committed in Ahhiwalia's books of account are given below. State which errors would affect the Trial Balance.
(a) Sales of `950 to Ram completely omitted from books of account
(b) Purchases of `720 from Shyam entered in the purchases journal as `700
(c) Purchases Journal is overcast by `1,000
(d) Sales returns journal is undercast by `200
(e) Amount paid to Agarwal wrongly posted to the debit to Mittal's account
(f) Bank overdraft shown under debit column in the Trial Balance
(g) Sales of `500 to Sadiq entered in sales journal as sales to Mushtaq
(h) Wages paid for installation of machinery debited to wages account
A)a, c and g
B)c, d and f
C)c, d, e and h
D)c, d, f and h

Question

Quizplus · Accepted Answer

Errors that affect the Trial Balance are those that cause a mismatch between the debit and credit totals. Overcasting or undercasting in journals (c and d) and incorrect placement in the Trial Balance (f) will affect the balance.

A Few Errors Committed in Ahhiwalia's Books of Account Are