Home For AAT student members AQ 2013 AAT Level 2 (Level 5 in Scotland)

disclosed or not disclosed in the trial balance!

RobClarkeRobClarke Experienced MentorRegistered Posts: 820
Please read the question below and say whether or not you think the error would have been disclosed in the initial trial balance or not!? And state what kind of error it is?

The balance of purchases account has been calculated as £100 more; while the balance of sales account has been calculated as £100 less.


  • steve2008steve2008 Feels At Home Registered Posts: 89
    It will be disclosed on the Trial Balance (£200DR on suspense), error of original entry?
  • RobClarkeRobClarke Experienced Mentor Registered Posts: 820
    At first my immediate thought was compensating error but then realised it could not be as the imbalance would be 200 as you said.

    However, I could not see it being error of original entry as this, as far as I know, is an error that does not get disclosed?
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