If the Two Totals of a Trial Balance Are Not

question 211

Multiple Choice

If the two totals of a trial balance are not equal, it could be due to

• A) failure to record a transaction
• B) recording the same erroneous amount for both the debit and the credit parts of a transaction
• C) an error in determining the account balances, such as a balance being incorrectly computed
• D) recording the same transaction more than once

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Definitions:

Delegation of Duties

The act of assigning specific tasks or responsibilities, originally held by one individual or group, to another.

Delegator

One who delegates his or her duties under a contract to another, called the delegatee.

Assign Contract Rights

The act of transferring one's rights and obligations under a contract to another party.

Sale of Goods

The transaction of exchanging commodities for money between two parties, under regulated legal conditions.