Which of the following errors will NOT be revealed by a Trial Balance? MCQ with Answer and Explanation

Which of the following errors will NOT be revealed by a Trial Balance?
A. Posting an amount on the wrong side
B. Posting a wrong amount on the correct side
C. Error of principle
D. Error of casting (totalling)
Answer: Option C
Solution (By JKSSB Mock Tests)
Errors of principle (like treating capital expenditure as revenue) affect debit and credit equally, hence the Trial Balance will still agree.

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Practice More Accountancy and Book Keeping Questions

Question #1
According to the Indian Financial System, 'Repo Rate' is the rate at which:
A. RBI lends short-term funds to commercial banks
B. Banks lend to each other overnight
C. Commercial banks lend to the public
D. RBI borrows from commercial banks

Correct Answer: Option A


Explanation:
The Repurchase (Repo) rate is the rate at which the RBI lends money to commercial banks to manage short-term liquidity.

Question #2
PFMS stands for:
A. Public Financial Management System
B. Public Finance and Monetary System
C. Public Fund Monitoring System
D. Private Financial Management Scheme

Correct Answer: Option A


Explanation:
PFMS is the Public Financial Management System administered by the Department of Expenditure, Ministry of Finance, Government of India.

Question #3
Under the Companies Act 2013, the 'Independent Directors' must hold a special training as per Section 149. Who is exempted from this training requirement?
A. A person who has been a director for more than 10 years
B. A qualified Chartered Accountant or Company Secretary
C. A person who has already undergone the training or is a whole-time director in a listed company
D. No one is exempted

Correct Answer: Option C


Explanation:
The Companies Act exempts individuals who have already undergone the prescribed independent director training, or those who are already serving as whole-time directors in listed companies, from the mandatory training requirement.