Accounting 0452 · IGCSE · The trial balance

The trial balance — practice question

A sales invoice worth $800 was entered wrongly in the sales journal as $1800. What effect did this mistake have on the trial balance?

  • AThe trial balance balanced but both totals were overstated by $1000.
  • BThe trial balance balanced but both totals were understated by $1000.
  • CThe trial balance did not balance because the credits were overstated by $1000.
  • DThe trial balance did not balance because the debits were understated by $1000.

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