Question

Which of the following error will disturb the balancing of the trial balance?

• A. Recording in the purchases journal an invoice for acquiring a non current asset for Rs$60,000$.
• B. Adding up the returns inwards journal as Rs$11,400$ instead of Rs$12,600$.
• C. Recording a sales invoice for Rs 5,600$asRs$6,500$ in the sales journal.
• D. Failing to record a purchase invoice for Rs $54,000$ in the purchases journal.

Answer 1

Answer: (B)

Adding up the returns inwards journal as Rs$11,400$ instead of Rs$12,600$.

A trial balance is prepared to check the arithmetical/mathematical accuracy of the balance of the books of the account. Adding up return inwards journal as RS-11,400 Instead of RS-12,600 is an error of commission hence, will be detected as its an arithmetical error.