Recording an account with a debit balance as a credit,or vice versa,will cause the trial balance to be out of balance by an amount that is evenly divisible by 2.

Question

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When an account with a debit balance is recorded as a credit, or vice versa, it results in a double error (one in the debit column and one in the credit column), causing the trial balance to be off by twice the amount of the error, which is divisible by 2.

Recording an Account with a Debit Balance as a Credit,or