If the Sum of the Debits and Credits in a Trial

question 95

Multiple Choice

If the sum of the debits and credits in a trial balance is not equal,then

• A)there is no concern because the two amounts are not meant to be equal.
• B)the chart of accounts also does not balance.
• C)it is safe to proceed with the preparation of financial statements.
• D)most likely an error was made in posting journal entries to the general ledger or in preparing the trial balance.

---

Definitions:

Base

A substance that can accept hydrogen ions (protons) or more generally, donate electron pairs in reactions.

Osmolal Solution

A solution characterized by its osmolality, which is a measure of the concentration of solutes per kilogram of solvent.

Osmole

A unit of measurement for the number of particles that contribute to the osmotic pressure of a solution.

Solute

A substance dissolved in another substance, typically the component of a solution present in the lesser amount.