Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 32 - No. 5)

Which error will not be revealed by a trial balance?
A transaction has been omitted.
A debit entry has been posted to the wrong side of the account.
A transaction has been recorded twice.
A debit entry has been posted to the wrong account, but on the correct side.

Explanation

The trial balance will not catch posting to the wrong account.

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