Which Error Will Be Uncovered by a Trial Balance

question 95

Multiple Choice

Which error will be uncovered by a trial balance?

• A) The bookkeeper recorded the same journal entry three times.
• B) The bookkeeper forgot to record a journal entry for a large amount.
• C) The bookkeeper recorded both the debit and credit of a journal entry as $200 instead of $700.
• D) The bookkeeper recorded a journal entry with a debit of $400 and a credit of $930.

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Definitions:

Cash Payments Journal

A business ledger that documents every cash expenditure or payment conducted by a company.

Purchases Journal

A purchases journal is a special journal used in accounting to record all purchases of merchandise, supplies, or other assets on credit.

Horizontal Analysis

Financial analysis that compares an item in a current statement with the same item in prior statements.

Vertical Analysis

An analysis that compares each item in a current statement with a total amount within the same statement.