JAMB - Accounts Principles Of Accounts (2025 - No. 19)
Which of the following errors affects the agreement of a Trial Balance?
Posting the Purchase of a van to the debit side of the purchases account
Failure to enter sales in the books
Wrong addition in the sales account
Crediting a purchase to A. Tambi's account instead of F. Tambi's account
Explanation
The trial balance will not agree if there is an error involving a single entry, such as a wrong addition in the sales account. This is because the trial balance totals all debits and credits in a double-entry system. Errors affecting two accounts will not affect the trial balance agreement.
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