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Question

State which of the following errors will not be revealed by the trial balance?

A
Errors of complete omission.
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B
Errors of carrying forward.
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C
Wrong totalling of the purchases book.
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D
Error of partial omission.
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Solution

The correct option is A Errors of complete omission.
Error of complete omission would not be revealed from trial balance as its a complete omission. When complete entry is missed, this will be a complete omission, hence trial balance will not have any mismatch.

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