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The Total of the Debit Column of the Trial Balance

Question 43

Multiple Choice

The total of the debit column of the trial balance exceeds that of the credit column by $27.Which of the following errors could NOT have caused this?


A) a credit of $13.50 inadvertently posted to the debit of the account concerned
B) an item of $27 debited,but not credited to any account
C) omission of a credit purchase of $27 from the journal
D) in posting a transaction to the ledger,the credit was correctly recorded as $36,but the debit was recorded as $63.

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