Which of the following errors will affect the trial balance total?

A. omission of sales of ₦3000 and purchases of ₦2000
B. Posting discount allowed to the debit side of discount allowed account
C. omission of one account from the list when extracting the ledgers
D. failure to post sales of ₦2000 and purchases of ₦2000

Correct Answer:

Option A = omission of sales of ₦3000 and purchases of ₦2000