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Commerce · Q107

Accounting

Graduate and Post Graduate · Commerce · question 107

Q107

Which of the following will affect the agreement of a trial balance?

A.
Complete omission of a transaction
B.
Partial omission of a transaction
Answer
C.
Error of principle
D.
Compensating errors

Answer: Option B

Solution

Answer: Option B
Solution:
Partial omission of a transaction will affect the agreement of a trial balance. When only one aspect of a transaction is posted to the ledger, it is called as error of partial omission.