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متابعة

What is Trial Balance prepared to locate?

a - Clerical Errors

b - Omission Errors

c - Principle Errors

d - All of the above

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تم إضافة السؤال من قبل Shamseer KM , HR Payroll Officer , Al Darwish Engineering W.L.L.
تاريخ النشر: 2015/12/15
Jiju Oommen
من قبل Jiju Oommen , ERP Software Consultant , Simplex IT Solutions

Clerical Errors..

 

Omission Errors cannot be detected because a transaction consist of debits and credits. If a transaction is omitted, the trial balance will not be affected.

 

Principal Errors cannot be detected as principals have nothing to do with numbers in the trial balance.

IMRAN ALI MOHAMMED
من قبل IMRAN ALI MOHAMMED , Accounts Officer , M/s. Euro Glazing Ltd

The answer is (a).

The Trial Balance is prepared to detect 'Clerical Errors'.  Omission errors & Principal erros does not have any effect on the trial balance. It has already been nicely explained by Mr.Jiju Ommen. 

 

Muhammad Sabith
من قبل Muhammad Sabith , Accountant , SIMORA

d- all of the above .............

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