Which of the following error will affect the Trial Balance ?

Wrong recording in purchase Book and posted accordingly

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Wrong recording in Journal proper but not posted at all

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Correct recording in Sale Book but not posted

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Errors of posting involving the posting to wrong account on correct side with correct amount

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Solution

The correct option is C Correct recording in Sale Book but not posted
All the transactions recorded under double entry system of accounting has a dual effect i.e., its effect can be seen on two accounts, so if the transaction is posted in one account and omitted to be posted in the other account, the balances of which is transferred to the trial balance thereby causing disagreement in the trial balance.
For example, if credit sale is recorded in the sales book and omitted to be posted in debtor's account there will be disparity between the balances.

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Similar questions

Rectify the following errors-

1) Goods returned to Mr Pathak as they were defective Rs 280 were not recorded in the books.
2) Commission received Rs 625 was recorded in the Journal proper but not posted at all.
3) Purchased Machinery from Hindustan Machinery Ltd. Rs 9,900 on credit was omitted from the books of accounts.
4) Additional capital Rs 20,000 introduced by proprietor in to the business was recorded in the cash book but was not posted to the capital account in the ledger.
5) Cash received from the Patel Rs 3,300 though recorded in cash book was not posted to his personal account in the ledger.
6) Goods sold to Kishor Rs 6,565 on credit was not posted to his personal account.

Trial balance of Khatau did not agree. He put the difference to a suspense account and discovered the following errors.

(a) Credit sales to Manas Rs. 16,000 were recorded in the purchase book as Rs. 10,000 and posted to the debit of Manas as Rs. 1,000.

(b) Furniture purchased from Noor Rs. 6,000 was recorded through purchase book as Rs. 5,000 and posted to the debit of Noor Rs. 2,000.

(d) Old machinery sold for Rs. 2,000 to Maneesh recorded through sales book as Rs. 1,800 and posted to the credit of Manish as Rs. 1,200.

(e) Total of return inwards book Rs. 2,800 posted to purchase account.

Rectify the above errors and prepare a suspense account to ascertain the difference in trial balance.

Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors:

(a)	Credit sales to Manas Rs 16,000 were recorded in the purchases book as Rs 10,000 and posted to the debit of Manas as Rs 1,000.
(b)	Furniture purchased from Noor Rs 6,000 was recorded through purchases book as Rs 5,000 and posted to the debit of Noor Rs 2,000.
(c)	Goods returned to Rai Rs 3,000 recorded through the Sales book as Rs 1,000.
(d)	Old machinery sold for Rs 2,000 to Maneesh recorded through sales book as Rs 1,800 and posted to the credit of Manish as Rs 1,200.
(e)	Total of Returns inwards book Rs 2,800 posted to Purchase account.

Rectify the above errors and prepare suspense account to ascertain the difference in trial balance.

Trial balance of Radhika did not agree. Radhika put the difference to suspense account. subsequently she located the following errors.

1) Furniture purchased for Rs 6,000 was posted to purchases account as Rs 600.
2) Repairs to Machinerry Rs 500 were debited to Machinery account.
3) Wages paid for installation of Machinery Rs 750 was posted to wages account.
4) Purchased material Rs 8,000 and wages Rs 2,000 were used for construction of building not recorded in the books.
5) Total of sales returns book Rs 2,000 was not posted to the ledger.
6) Old Furniture sold to Dinesh at its book value of Rs 2,500 was recorded through sales book.

Q. Trial Balance of Anuj did not agree. It showed an excess credit of ₹ 6,000. He put the difference to Suspense Account. He discovered the following errors.
(a) Cash received from Ravish ₹ 8,000 posted to his account as ₹ 6,000.
(b) Returns Inwards book overcast by ₹ 1,000.
(c) Total of Sales Book ₹ 10,000 was not posted to Sales Account.
(d) Credit purchases from Nanak ₹ 7,000 were recorded in Sales Book. However, Nanak's Account was correctly credited.
(e) Machinery purchased for ₹ 10,000 was posted to Purchases Account as ₹ 5,000. Rectify the errors and prepare Suspense Account.

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