Accounting 0452 · IGCSE · The trial balance

The trial balance — practice question

The totals shown in a trial balance do not match because the debit total is higher than the credit total. Which error would need to be corrected in order for the trial balance to balance?

  • Aexpenses paid in cash omitted from the accounting records
  • Bgoods sold on credit to Smith debited to the account of Small
  • Crepairs to equipment debited to the equipment account
  • Dtotal of the sales returns account overcast

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