The Trial Balance will Detect the Error of :

  1. A wrong amount posted in the ledger account
  2. Completer omission of an entry from the book of original entry
  3. Wrong amount entered in the book of original entry.
  4. None of these
Anurag Mishra Professor Asked on 28th November 2015 in Economics.
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1 Answer(s)

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


Monis Rasool Professor Answered on 29th November 2015.
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