Which one of the following errors would NOT be revealed by extracting a trial balance?
Answer and explanation
Correct answer: A. A payment of £250 posted to the wrong supplier in the payables ledger
- Step 1: A trial balance checks only that total debits equal total credits.
- Step 2: Posting a payment to the wrong supplier still debits control and credits cash consistently, so the totals still agree.
- Step 3: The other three each leave only one side of an entry, so debits and credits differ.
Answer
A payment of £250 posted to the wrong supplier in the payables ledger.
Why not the others: The missing credit to sales leaves debits exceeding credits by £600, so it is revealed. A receipt with no credit entry leaves debits higher by £350, so it is revealed. A one-sided posting of £900 unbalances the totals, so it is revealed.
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