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WAEC Accounting 2012 Objective — Question 37

Question 37 of 50 from the West African Examinations Council (WAEC) Accounting 2012 Objective paper, with the correct answer and a full explanation.

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Which of the following errors affects the agreement of a Trial Balance?

  • A. A wrong addition in the sales accountCorrect
  • B. Crediting a purchase to Capital account
  • C. Failure to enter sales in the books
  • D. Posting the purchase of a van to the debit side of the purchases account

Explanation

When wrong addition is made on an account, it will affect the balancing of the trial balance.

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