Sales to Benson Rs. 500 posted to his account as Rs. 504 would affect ___________.
A
Sales account
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B
Bensons account
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C
Cash account
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D
Purchases account
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Solution
The correct option is C Bensons account Credit sales are recorded in sales day book and the total of sales day book is posted in sales account. Error occurred while posting in Bensons account which means that the sales account is correctly effected and only Bensons account is posted for wrong amount. Hence it will effect personal account of Bensons only which will lead to disagreement of trial balance.