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

A. posting disscount allowed to the debit side of the discount allowed account
B. omision of one account from the list when extracting from the ledger
C. failure to post sales of N2,000 and purchases of N2,000 from the subsidiiary ledger
D. omission of sales of N3,000 and purchases of N2,000

Correct Answer:

Option D – omission of sales of N3,000 and purchases of N2,000