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<p>Which TWO of the following errors would cause the total of the debit column and the total of the credit column</p> <p>of a trial balance not to agree?</p> <p>(1) A transposition error was made when entering a sales invoice into the sales day book</p> <p>(2) A cheque received from a customer was credited to cash and correctly recognised in receivables</p> <p>(3) A purchase of non-current assets was omitted from the accounting records</p> <p>(4) Rent received was included in the trial balance as a debit balance</p> <p>A1 and2</p> <p>B1 and3</p> <p>C2 and3</p> <p>D2 and4</p> <p> </p>
B
It is a reconciliation of entire accounts (Debit & Credit) of an organization, Trial balance is the reconciliation of debit and credit transactions and it measures the arithmetic accuracy.
Option "B"
B
