Question

A Trial balance may not agree in case of_____.

• A. non-recording of a transaction at all
• B. correct amount posted to wrong a/c but correct side
• C. wrong balancing of accounts
• D. entering wrong amount in the subsidiary books

Answer 1

The correct option is C wrong balancing of accounts

Error of Omission does not affect Trial Balance.

If amount is posted correctly into wrong account but on the correct side, still it won't affect the Trial Balance since Trial balance is a list of closing balances of all accounts.

But in case of wrong balancing of accounts Trial Balance will not agree because if credit and debit side of an account does not tally, it means some error has taken place.

A wrong amount will not affect Trial Balance since it is made on both the debit and credit side on correct side and in correct account.