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JAMB Accounting 2022 Objective — Question 35

Question 35 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2022 Objective paper, with the correct answer and a full explanation.

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35. Which of the following errors will affect the balance of the trial balance?

  • A. (A) debiting discount allowed account with discount allowed
  • B. (B) Omission of one account when transferring to the trial balanceCorrect
  • C. (C) Failure to post sales and purchases each with a worth of N2,000
  • D. (D) Omission of cash received from a customer

Explanation

If an account is not transferred to the trial balance, it will affect the trial balance from balancing.

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