The trial balance will not balance if a purchase of supplies is charged to Supplies Expense rather than Supplies.

Question

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If a purchase of supplies is charged to Supplies Expense rather than Supplies, it will still be recorded as an expense and will affect the overall total of expenses in the trial balance. It will not cause the trial balance to be imbalanced, but it will cause incorrect amounts to be recorded in the Supplies and Supplies Expense accounts.

The Trial Balance Will Not Balance If a Purchase of Supplies