When posting from the journal to the ledger, the accountant failed to post a $52 debit to Cash. The effect of this error will be that the
A) amounts in the journal will be in error.
B) trial balance will not balance.
C) total debits in the trial balance will be larger than the total credits.
D) Cash account balance will be overstated.
E) trial balance will not be affected.

Question

Quizplus · Accepted Answer

The trial balance will not balance because the $52 debit to Cash was not posted, resulting in a discrepancy between the total debits and credits.

When Posting from the Journal to the Ledger, the Accountant