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Question

Which are the errors which does not affect the trial balance?

A
Wrong recording in the original books.
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B
Error in balancing the account.
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C
Omission of Casting.
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D
Forgetting to write cash book balance in the trial balance.
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Solution

The correct option is A Wrong recording in the original books.
If a transaction is not recorded correctly in the original books then it will not affect trial balance as it is two sided error.

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