A trial balance would detect which of the following errors?
A) Failure to record depreciation for the year.
B) A credit purchase recorded in accounts payable account as $927 instead of $972.
C) A cash purchase of inventory recorded as a debit to plant and a credit to accounts payable.
D) A salesman failing to record a cash sale,and retaining the proceeds.

Question

Quizplus · Accepted Answer

Option B is an example of a clerical error, where a wrong amount was recorded. A trial balance would detect this error as the credit and debit side will not tally. However, options A, C, and D are examples of errors of commission or omission which would not be detected by a trial balance.

A Trial Balance Would Detect Which of the Following Errors