When Posting from the Journal to the Ledger, the Accountant

question 42

Multiple Choice

When posting from the journal to the ledger, the accountant failed to post a $52 debit to Cash. The effect of this error will be that the

• A) amounts in the journal will be in error.
• B) trial balance will not balance.
• C) total debits in the trial balance will be larger than the total credits.
• D) Cash account balance will be overstated.
• E) trial balance will not be affected.

---

Definitions:

Streak

A long, thin line or mark of a different substance or color from its surroundings.

Cleavage

A property of minerals that allows them to break along smooth, flat surfaces based on their crystal structure.

Cleavage

A property of minerals that describes how they break along certain planes where their atomic bonding is weaker, resulting in smooth, flat surfaces.

Liquid State

A phase of matter characterized by a definite volume but no definite shape, allowing it to flow and take the shape of its container.