Which error will be uncovered by a trial balance?
A)The bookkeeper recorded the same journal entry three times.
B)The bookkeeper forgot to record a journal entry for a large amount.
C)The bookkeeper recorded both the debit and credit of a journal entry as $200 instead of $700.
D)The bookkeeper recorded a journal entry with a debit of $400 and a credit of $400,as a debit of $400 and a credit of $40.

Question

Quizplus · Accepted Answer

A trial balance checks for the equality of debits and credits after recording transactions. It would uncover an error where the amounts entered for a debit and a credit do not match, as in option D, where a credit of $400 was mistakenly recorded as $40, causing an imbalance. Options A, B, and C would not be detected by a trial balance because they do not affect the overall balance between debits and credits.

Which Error Will Be Uncovered by a Trial Balance