GCE Accounting 2023 Objective — Question 23
Question 23 of 50 from the General Certificate of Education (GCE) Accounting 2023 Objective paper, with the correct answer and a full explanation.
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The error that affects the agreement of a trial balance total is (a) error of commission (b) error of principle (c) compensating error (d) casting error
- A. error of commission
- B. error of principle
- C. compensating error
- D. casting errorCorrect
Explanation
A casting error (wrong addition/totalling) causes the two sides of the trial balance to disagree, unlike errors of commission, principle or compensating errors.
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