Errors Not Revealed by Trial Balance
Identify types of accounting mistakes that a balanced trial balance can hide and why they matter.
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Quiz Questions & Answers
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Question 1: Which error keeps the trial balance balanced but posts to the wrong accounts?
Error of principle
Transposition error
Complete omission
Question 2: Which type of error is NOT revealed by a trial balance?
Error of omission
Error of casting (addition mistake)
Error of balancing
Question 3: If a transaction is recorded in the wrong account but with the correct amount, will the trial balance detect it?
Yes, always
No, it will still balance
Only if the amount is large