Which of the Following Errors Would Be Detected by a Trial

question 20

Multiple Choice

Which of the following errors would be detected by a trial balance?

• A) Staff wages were recorded as office expenses.
• B) The cashier pocketed the cash from a cash sale and did not record it on the register.
• C) A cash sale was recorded in the sales account as $548 instead of $584 but was correctly recorded in the bank account.
• D) Supplies purchased on credit were recorded as a debit to the plant and equipment account and a credit to the accounts payable account.

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Definitions:

Depreciable Non-current Asset

A long-term asset subject to depreciation, reflecting the asset's consumption, wear and tear, or obsolescence over its useful life.

Unrealised Gain

Profit that has been made on paper due to an increase in the value of an asset but has not yet been realized through a transaction.

Accumulated Depreciation

The total amount of depreciation expense that has been recorded against an asset over its useful life, reducing its book value on the balance sheet.