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     EduGorilla 
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    A few errors committed in Ahhiwalias books of account are given below. State which of the following errors would affect the trial balance?

    (a) Sales of Rs. 950 to Ram completely omitted from books of account
    (b) Purchases of Rs. 720 from Shyam entered in the purchases journal as Rs. 700
    (c) Purchases journal is overcast by Rs. 1000
    (d) Sales returns journal is undercast by Rs. 200
    (e) Amount paid to Agarwal wrongly posted to the debit to Mittal’s account
    (f) Bank overdraft shown under debit column in the trial balance
    (g) Sales of Rs. 500 to Sadiq entered in sales journal as sales to Mushtaq
    (h) Wages paid for installation of machinery debited to wages account

    Options :-

    1. (a), (b), (c) and (g)
    2. (b), (c), (d) and (f)
    3. (c), (d), (e) and (h)
    4. (c), (d), (f) and (h)
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