Which of the following errors will affect agreement of trial balance?

Repairs on building have been debited to building account.

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The total of purchase book is short by Rs. 10

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Freight paid on new machinery has been debited to freight account.

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Sales of Rs. 500 to Ram has been debited to Shyam's account.

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Solution

The correct option is A The total of purchase book is short by Rs. 10
The total of purchase book is short by Rs.10. Its an error of commission and one sided error. This will affect the agreement of trial balance.
The other three errors are double sided error and will not affect the trial balance.

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Similar questions

Q. Which of the following errors will affect the Trial Balance?
(i) The total of the Sales Book has not been posted to the Sales Account.
(ii) ₹ 1,000 paid as installation charges of a new machine has been debited to Repairs Account.
(iii) Goods costing ₹ 4,000 taken by the proprietor for personal use have been debited to Debtors’ Account.
(iv) ₹ 1,000 paid for repairs to building have been debited to Building Account.

Rs 1000 paid for repairs to building have been debited to Building account. Which account shall be debited while rectification?

Rectify the following errors:-

1) Purchase of Building was passed through purchases Book as Rs 65,000.
2) Wages paid for construction of building Rs 15,000 was wrongly debited to wages account.
3) Expense of installation of Machinery was debited to installation charges account Rs 55,000.
4) Brokerage paid Rs 600 for purchase of investment were debited to brokerage account.
5) Old Motor car purchased was debited to repairs account Rs 7,000.
6) Materials purchased for construction of Building was debited to purchases account Rs 9,000.

Rectify the following errors:

(a)	Furniture purchased for Rs 10,000 wrongly debited to purchases account.
(b)	Machinery purchased on credit from Raman for Rs 20,000 was recorded through purchases book.
(c)	Repairs on machinery Rs 1,400 debited to machinery account.
(d)	Repairs on overhauling of secondhand machinery purchased Rs 2,000 was debited to Repairs account.
(e)	Sale of old machinery at book value of Rs 3,000 was credited to sales account.

Following transactions have occurred. Find the total expenditure to be carried to Repair expenditure.

`- Rs 500 paid for installation of machinery was debited to wages account

`- Rs 5000 paid for extension of building was debited to repairs account

`- Rs 2000 paid for repair of an existing machine was debited to machinery account

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Which of the following errors will affect agreement of trial balance?

The correct option is A The total of purchase book is short by Rs. 10The total of purchase book is short by Rs.10. Its an error of commission and one sided error. This will affect the agreement of trial balance. The other three errors are double sided error and will not affect the trial balance.

The correct option is A The total of purchase book is short by Rs. 10
The total of purchase book is short by Rs.10. Its an error of commission and one sided error. This will affect the agreement of trial balance.
The other three errors are double sided error and will not affect the trial balance.