Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 23 - No. 24)
What accounting error will NOT be revealed by a trial balance?
An entry recorded once in the wrong side of the accounts.
An error of omission.
An error of principle.
A transaction recorded in the wrong amount.
Explanation
Errors of omission, which are when a transaction is missed entirely from the journal, won't be revealed by a trial balance, as debits will still equal credits.
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