Which of the following is NOT one of the six errors detected by the trial balance?

The correct choice is the one that identifies what is not considered one of the six errors detectable by the trial balance. The trial balance is a financial report that lists the balances of all ledger accounts and is used to ensure that total debits equal total credits.

A single entry error occurs when a transaction is only partially recorded, impacting the balance and making it detectable. Omission errors arise when a transaction is completely overlooked and not recorded at all. Transposition errors happen when two digits in a number are mistakenly switched, which can cause discrepancies that the trial balance can uncover.

Overstatement, however, refers to when an amount is recorded at a value higher than it should be. While this may lead to inaccuracies in financial statements, overstatement itself does not constitute an error type that is categorized among the six errors typically identified by a trial balance. Instead, it may be a result of other errors, such as erroneous entry, but is not a standalone category in the context of detecting errors with a trial balance. Thus, this clarifies why overstatement is the correct answer as the option that does not belong to the list of errors that the trial balance can detect.