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| Q. |
Which of the following errors affects the agreement of a trial balance? |
| A. | Mistake in balancing an account |
| B. | Omitting to record a transaction entirely in the subsidiary books 12 |
| C. | Recording of a wrong entry in the subsidiary book |
| D. | Posting an entry on the correct side but in the wrong account |
| Answer» A. Mistake in balancing an account | |
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