Which of the following errors will not be disclosed by Trial Balance?

The correct answer is: B. Errors of Principle

Errors of principle are errors in the application of accounting principles. They are not disclosed by a trial balance because they do not affect the total debits and credits.

Errors of commission are errors in recording transactions. They are disclosed by a trial balance because they affect the total debits and credits.

Errors of finding balance are errors in the arithmetic of the trial balance. They are disclosed by a trial balance because they affect the total debits and credits.

Here are some examples of errors of principle:

• Recording a sale on credit as a cash sale.
• Recording an expense as an asset.
• Recording a liability as an equity.

Here are some examples of errors of commission:

• Recording a sale for $100 when the actual sale was $1,000.
• Recording a purchase for $100 when the actual purchase was $1,000.
• Recording an expense for $100 when the actual expense was $1,000.

Here are some examples of errors of finding balance:

• Adding the debits
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