13. Which of the following errors will affect the Trial Balance?

(i) The total of the Sales Book has not been posted to the Sales Account.

(ii) ₹1,000 paid as installation charges of a new machine has been debited to Repairs Account.

(iii) Goods costing ₹4,000 taken by the proprietor for personal use have been debited to Debtor’s Account.

(iv) ₹1,000 paid for repairs to building have been debited to Building Account.

T.S.Grewal/2024 Edition/Practical Problems/Q-13

For full question, please refer to the text book T.S.Grewal’s Double Entry Book Keeping-Financial Accounting, Textbook for CBSE Class XI published by Sultan Chand & Sons Pvt. Ltd.

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