Accounting for IGCSE & O level - Accounting Procedures (Section 11 - No. 42)
Which of the following errors would *not* be revealed by preparing a trial balance?
A purchase of goods debited to the wrong account.
A sale of goods recorded only in the sales account (no corresponding entry).
A cash payment for wages incorrectly recorded in the cash book.
An expense of $500 omitted entirely from the accounting records.
Explanation
An error where the entry has not been recorded on both sides.
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