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Which of the following mentioned error will not affect the Trial Balance?
- a)Purchase book was under cost by Rs. 5,000
- b)White washing charges Rs. 10,000 were debited to Building Account.
- c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.
- d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000
Correct answer is option 'B'. Can you explain this answer?
Verified Answer
Which of the following mentioned error will not affect the Trial Balan...
B: White washing charges debited to Building Account is an error of principle, where an expense that should have been recorded as a revenue expenditure (white washing charges) is wrongly capitalized as an asset (Building Account). Since the total debits and credits remain equal, this does not affect the trial balance.
Other errors will affect the trial balance:
- A: Purchase book was under cost by Rs. 5,000: This will affect the trial balance because one side (purchase) is understated, disrupting the balance between debits and credits.
- C: Credit sales of Rs. 2,000 not posted in P’s account: This is a partial omission (sales recorded, but not posted to the debtor’s account), affecting the trial balance by leaving the debit side unrecorded.
- D: Cash paid to Brij Bihari Rs. 500 debited to Brij Bhushan’s account by Rs. 5,000: This will affect the trial balance because the wrong amount is recorded (Rs. 5,000 instead of Rs. 500), creating a mismatch between the debits and credits.
Therefore, B is the only error that will not affect the trial balance.
Most Upvoted Answer
Which of the following mentioned error will not affect the Trial Balan...
A) Purchase book was under cost by Rs. 5,000
This error will affect the Trial Balance because the purchase book is a part of the accounting system that contributes to the calculation of the Trial Balance. If the purchase book is under cost by Rs. 5,000, it will result in an imbalance in the Trial Balance.
b) White washing charges Rs. 10,000 were debited to Building Account.
This error will affect the Trial Balance because it involves the incorrect recording of an expense. If the white washing charges were debited to the Building Account instead of being recorded as an expense, it will result in an imbalance in the Trial Balance.
c) Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P's account.
This error will not affect the Trial Balance directly. The Trial Balance includes only the balances of the accounts, not individual transactions. If the credit sales of Rs. 2,000 to P were correctly recorded in the sales book but not posted to P's account, it will result in an imbalance in P's account but will not directly affect the Trial Balance.
This error will affect the Trial Balance because the purchase book is a part of the accounting system that contributes to the calculation of the Trial Balance. If the purchase book is under cost by Rs. 5,000, it will result in an imbalance in the Trial Balance.
b) White washing charges Rs. 10,000 were debited to Building Account.
This error will affect the Trial Balance because it involves the incorrect recording of an expense. If the white washing charges were debited to the Building Account instead of being recorded as an expense, it will result in an imbalance in the Trial Balance.
c) Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P's account.
This error will not affect the Trial Balance directly. The Trial Balance includes only the balances of the accounts, not individual transactions. If the credit sales of Rs. 2,000 to P were correctly recorded in the sales book but not posted to P's account, it will result in an imbalance in P's account but will not directly affect the Trial Balance.
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Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? for CA Foundation 2025 is part of CA Foundation preparation. The Question and answers have been prepared according to the CA Foundation exam syllabus. Information about Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? covers all topics & solutions for CA Foundation 2025 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer?.
Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? for CA Foundation 2025 is part of CA Foundation preparation. The Question and answers have been prepared according to the CA Foundation exam syllabus. Information about Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? covers all topics & solutions for CA Foundation 2025 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer?.
Solutions for Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? in English & in Hindi are available as part of our courses for CA Foundation.
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Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer?, a detailed solution for Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? has been provided alongside types of Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? theory, EduRev gives you an
ample number of questions to practice Which of the following mentioned error will not affect the Trial Balance?a)Purchase book was under cost by Rs. 5,000b)White washing charges Rs. 10,000 were debited to Building Account.c)Credit sales of Rs. 2,000 to P was correctly recorded in sales book but not posted in P’s account.d)Cash paid to Brij Bihari Rs. 500 was debited to Brij Bhushan’s account by Rs. 5,000Correct answer is option 'B'. Can you explain this answer? tests, examples and also practice CA Foundation tests.
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