Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 45 - No. 37)
Which of the following is considered an error that a trial balance *will not* detect?
Transposition errors.
Omission of a transaction.
Errors of principle.
Errors of commission.
Explanation
Errors of principle, where transactions are posted to the wrong account, can balance and not be detected by the trial balance.
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