GCEFinancial AccountingTrial Balance and Errors2023

Which of the following errors will cause the trial balance to disagree?

AA purchase of ₦5,000 posted to the debit of sales account instead of purchases account
BA payment of ₦3,000 to a creditor entered in the cash book but not posted to the creditor's accountCORRECT
CA sale of ₦8,000 entered in the sales journal as ₦8,000 and posted to the customer's account as ₦8,000
DA purchase of ₦6,000 entered in both the purchases journal and the supplier's account as ₦6,000
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Why the answer is B, and why the others tempt you.
When a transaction is recorded on one side (cash book) but not posted to the other ledger account (creditor's account), only one side of the double entry is completed. This causes an imbalance in the trial balance. The other options represent errors that affect both sides equally and therefore do not cause disagreement.
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