Accounting for IGCSE & O level - Accounting Procedures (Section 2 - No. 18)
In what area is a posting error made?
When the ledger balance does not match the trial balance.
When the debit and credit column on the trial balance does not balance.
When the figures in the ledger are not posted correctly.
The errors in the journal have not been carried over into the trial balance.
Explanation
A posting error is related to the incorrect transfer of information from the journal to the ledger.
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