NBAA ATEC Practice Questions - NBAA Accounting Technician Certificate ATEC Exam

Which of the following errors would cause the totals of a trial balance to disagree?

Posting TZS 45,000 to the debit side of the purchases account, and TZS 54,000 to the credit side of the supplier's account Completely omitting to record a sales transaction of TZS 120,000 Entering a cash sale of TZS 80,000 in both the sales account and the cash account as TZS 8,000 Debiting a purchase of office equipment to the office stationery account

Correct Answer:

Posting TZS 45,000 to the debit side of the purchases account, and TZS 54,000 to the credit side of the supplier's account

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