An error that may be detected by the trial balance is:

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Question: An error that may be detected by the trial balance is:

Option a. A transaction which is omitted
- Omission means the transaction is entirely missing from the books. If a transaction is omitted, both the debit and credit sides are under-recorded, so the trial balance total will still reflect equal totals for debits and credits based on the entries that exist. In some cases this error can be detected if the omission causes an imbalance between the total debits and total credits, but more commonly it may go unnoticed if the rest of the accounts balance properly. Therefore, this error is not reliably detected by a trial balance alone.

Option b. Debit and Credit entries are reversed
- Reversing the entries means posting the debit to the credit account and the credit to the debit account. This would still keep the totals equal but in effect switch the accounts’ balances. Since the trial balance sums debits and credits, this type of reversal typically results in an overall double-entry balance that remains equal, making it undetectable by the trial balance alone. Hence, this is not reliably detected by a trial balance.

Option c. Transactions have been recorded twice in the journal
- Recording a transaction twice in the journal creates two identical entries that affect both sides of the accounts, typically mirroring the original transaction. If both are posted to the correct opposite sides, the totals may still balance, but duplication is a plausible source of error that the trial balance does not guarantee to catch because the net effect could be to still balance the accounts. Depending on the nature of the duplication, the trial balance might catch it only if the duplicates disturb the equality of totals.

Option d. Two entries for a transaction have been recorded on the same side of an account.
- This is a classic error detectable by the trial balance. If both postings from a single transaction are recorded on the same side (e.g., two debits or two credits) to an account, the overall debit and credit totals become unequal, causing the trial balance to not balance. This violates the fundamental requirement of double-entry bookkeeping, so such an error is likely to be detected by the trial balance.

In summary, while several errors can affect financial statements, the specific error described in option d directly disrupts the equality of debits and credits shown in the trial balance, making it detectable by the trial balance more reliably than the others presented.

FNDN Accounting 2025 STD O2

An error that may be detected by the trial balance is:

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