CBSE · Class 11 · Accountancy · Trial Balance and Rectification of ErrorsWhich of the following errors is not disclosed by a Trial Balance?
Step-by-Step Solution
Errors of complete omission are not disclosed by a Trial Balance because if a transaction is completely omitted from the books of accounts, both the debit and credit aspects are left out, and the trial balance will still tally.
Detailed Options Breakdown
Option : Error of casting
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Trial Balance and Rectification of Errors.
Option 1: Error of posting to the wrong account on the correct side
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Trial Balance and Rectification of Errors.
Option 2: Error of complete omission (Correct Answer)
Correct choice. Refer to the step-by-step verified solution guidelines above for details.
Option 3: Writing an amount on the wrong side of an account
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Trial Balance and Rectification of Errors.
💡 Study Guide: This question tests core syllabus concepts from Trial Balance and Rectification of Errors. For formulas, key summaries, and mock exam reference guides, read the full Trial Balance and Rectification of Errors Revision Notes.