![]() ![]() ![]() When an account which is outstanding in the ledger account is omitted to be include in the trial balance, it will not tally. (iv) Posting an Aspect of a Transaction More than Once: 800 is omitted to be recorded in the Sales a/c then the total debits will exceed the total credits by Rs. If the debit or credit aspect of a transaction has been omitted to be recorded, the Trial Balance will disagree. 5,850 then the Trial Balance will show the total credits exceeding the total debits by Rs. (ii) Wrong Calculation of Balances in a Ledger Account:įor example, if the debit balance in the furniture a/c has been taken as Rs. 26,250 and in the Trial Balance the total credits will exceed total debits by Rs. The total of the credits posted in the individual suppliers’ a/c would be Rs. 26,150 (as the total from the subsidiary book will be posted to the debit of the purchase account). 26,250 then the debit in the purchases account would be Rs. The various errors which would cause a mismatch in the trial balance totals are as follows: (i) Wrong Totaling in a Subsidiary Book:įor example, if the total of the purchase for a month is stuck as Rs.
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