Which of these errors would be disclosed by the trial balance?

Credit sales of Rs. 300 entered in both double entry accounts as Rs30

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A purchase of Rs. 250 was omitted entirely from the books

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Selling expenses had been debited to Sales Account

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Cheque Rs. 95 from C Smith entered in Smith's account as Rs. 59

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Solution

The correct option is D Cheque Rs. 95 from C Smith entered in Smith's account as Rs. 59
A cheque of Rs.95 from C Smith entered in Smith's A/c as Rs.59. Its a single sided error of commission. This will affect the agreement of trial balance and trial balance will be out of order by Rs.36.

The other errors are double sided error and will not affect the agreement of trial balance.

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Similar questions

Q. A few errors committed in Amrut's books of account are given below. State which errors would affect the trial balance.
(1) Sales of Rs

950

to Ram completely omitted from books of account.
(2) Purchases of Rs

720

from Shyam entered in the purchases journal as Rs

700

.
(3) Purchases Journal is overcast by Rs

1, 000

(4) Sales returns journal is under cast by Rs

200

.
(5) Amount paid to Agarwal wrongly posted to the debit to Mittal's account.
(6) Bank overdraft shown under debit column in the Trial Balance.
(7) Sales of Rs

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to Sadiq entered in sales journal as sales to Mushtaq.
(8) Wages paid for installation of machinery debited to wages account.
Select the correct answer from the options given below.

Q. A few errors committed in Antrut's books of account are given below. State which errors would affect the trial balance.
(1) Sales of Rs. 950 to Ram completely omitted from books of account.
(2) Purchases of Rs. 720 from Shyam entered in the purchases journal as Rs. 700.
(3) Purchases Journal is overcast by Rs. 1,000.
(4) Sales returns journal is under cast by Rs. 200.
(5) Amount paid to Agarwal wrongly posted to the debit to Minas account.
(6) Bank overdraft shown under debit column in the Trial Balance
(7) Sales of Rs. 500 to Sadiqentered in sales journal as sales to Mushtaq.
(8) Wages paid for installation of machinery debited to wages account.
select the correct answer from the options given below -

An accountant, while balancing his books found that there was a difference of Rs. 85.95 in the trial balance. Being required to prepare the final accounts, he placed this difference to a newly opened suspense account which was carried forward to the next year, when the follwing errors were discovered.

(i) Goods bought from a merchant for Rs. 5.50 had been posted to the credit of his account as Rs. 55.

(ii) An item of Rs. 10.62 entered in the sales return book had been posted to the debit of the customer who returned the goods.

(iii) Rs. 60 owing by a customer had been omitted from the schedule of sundry debtors.

(iv) Rs. 2.31 discount received from a creditor had been duly entered in his account but not posted to discount received account.

Give journal entries necessary to correct these errors and prepare the suspense account.

Q. A purchase of Rs.10,000 has been wrongly posted to the credit of sales account but had been correctly entered in the supplier's account. The trial balance would show:

Q. If a purchase return of Rs. 200 has been wrongly posted to the debit of the sales return account, but had been correctly entered in the suppliers account, the total of the trial balance would show:

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