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If a trail balance is in agreement, one of the statement is untrue

Accounts - Principles of Accounts
JAMB 2015
If a trail balance is in agreement, one of the statement is untrue
  • A. the accounting system is error free
  • B. equal debit entries and credit entries were recorded for each transaction
  • C. the debit and credit from the journal were posted to the accounts
  • D. account balances were correctly computed
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Correct Answer: Option A
Explanation
agreement of trial balance does mean it is error free. Some errors might not be disclosed by mere agreement
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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
Post UTME Past Questions Agent
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WAEC and NECO CBT App for Mobile Devices - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts