A Trial Balance Will Not Balance If

question 15

Multiple Choice

A trial balance will not balance if

• A)a journal entry is posted twice.
• B)an incorrect amount is used in journalizing.
• C)incorrect account titles are used in journalizing.
• D)a journal entry is only partially posted.

---

Definitions:

Voucher

A record that acts as proof of a transaction and permits a payment to be made.

Gross Method

An accounting method for recording purchases at the full invoice price without deducting any cash discounts offered.

Net Method

An accounting technique that records purchases after discounts, where the purchase price is reduced by the expected discount amount.

Journal Entries

Journal entries are the foundational recordings of all financial transactions in the double-entry bookkeeping system, indicating debits and credits to accounts.