Question

Which of the following errors will not be apparent in a general ledger trial balance?

a. a payment of salaries for $3,000 that has been recorded as dr cash $4,000 and cr salaries $4,000
b. a payment for wages expense for $2,500 that has been recorded as dr wages expense $2,500
c. a payment of wages for $1,200 recorded as cr cash $1,200
d. a payment for wages of $200 that has been recorded as dr cash and dr wages $200

Answer 1

Option B, where a payment for wages expense recorded only as a debit would not be apparent in a trial balance because there is no credit entry, resulting in an error of omission.

Step-by-step explanation:

The question relates to identifying which type of error would not be apparent in a general ledger trial balance. A trial balance checks for equality in debits and credits, but some errors may still go unnoticed.

b. a payment for wages expense for $2,500 that has been recorded as dr wages expense $2,500

This entry is correct in both aspects, being the right amount and correctly debited to the wages expense account with no corresponding credit indicated. Since a trial balance only checks whether the total debits match the total credits, this error of omission (missing credit entry) would not be apparent in a trial balance.