The Trial Balance will Detect the Error of :
Answer is (1) A wrong amount posted in the ledger account.
When trial balance does not tally. It means at least one error has occurred. The error’s may have occurred at one of those stages in the accounting process:
- totalling of subsidiary books
- posting of journal entries in the ledger
- calculating account balances
- carrying account balances to the trial balance
- totalling the trial balance columns