The total of a trial balance's debit column does not equal the credit column. Which error would cause this?
Answer and explanation
Correct answer: D. Posting a debit entry to the account but forgetting the credit entry
- Step 1: A one-sided entry leaves the debits and credits unequal. Answer: Posting a debit entry to the account but forgetting the credit entry. Why not the others: Recording a purchase on the wrong expense account: That is an error of commission, and both sides still agree. Omitting a transaction completely: Both sides are left out, so the trial balance still balances. Posting a debit and a credit to the right accounts but each on the wrong side: A complete reversal keeps the totals equal.
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