Accounting · Trial Balance and Rectification of Errors
Which of the following errors affects the agreement of a trial balance?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Old machinery sold on credit for Rs. 700 was passed through the sales book.
- 2An amount of Rs. 800 owed by a debtor was completely omitted from being included in the schedule of debtors.✓
- 3A sum of Rs. 300 received from an insolvent debtor was credited to his personal account, which had already been written off as bad.
- 4A bill receivable of Rs. 1,200 received from P was entered in the Bills Payable Book as Rs. 1,200.
Correct answer
An amount of Rs. 800 owed by a debtor was completely omitted from being included in the schedule of debtors.
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