A-LevelAccountingReconciliation and verification9706/12 · Feb/Mar 2024 · Q81 Mark

Which error will cause a trial balance not to balance?

Aan invoice entered as a credit note on original input

Bjournal entry that does not balance

Ctransaction entered as the wrong amount on original input

Dtransaction not entered in the books of account

✓ Correct answer

B: journal entry that does not balance

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Topic: Reconciliation and verification, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, Feb/Mar 2024 Paper 1 Variant 2, question 8.

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