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NABTEB Accounting 2023 Objective — Question 23

Question 23 of 50 from the National Business and Technical Examinations Board (NABTEB) 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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