Question

_____________ affect agreement of trial balance.

• A. Wrong casting or totalling of the subsidiary books
• B. Omission of a transaction in the subsidiary books
• C. Writing wrong amount in the subsidiary books
• D. Posting a correct amount on correct side but in a wrong account

Answer 1

The correct option is A Wrong casting or totalling of the subsidiary books

Trial Balance will not be tallied if the wrong casting or totaling of the subsidiary books is done.

For example , sales day book totaling is transferred to sales ledger as Rs.4560 instead of Rs.4650. In such case, trial balance will mismatch by the difference of Rs.4560 and Rs.4650 i.e. Rs.90 as the posting to individual ledger is done correctly but the total of subsidiary book is wrongly posted.