Which of the following is not detected by a trial balance?

A trial balance is a tool used in accounting to verify that the total debits equal the total credits in the accounting records. However, it is important to understand the types of errors that a trial balance can and cannot detect.

An error in the original entry refers to a mistake made when initially recording a transaction. For example, if a transaction is recorded with the wrong amount but is still posted to both the debit and credit sides correctly, the trial balance will not reveal this error. This is because the totals will still balance; hence, this type of error would go unnoticed.

On the other hand, a transposition error occurs when two digits in a number are swapped. For example, recording 540 instead of 450 will lead to an unequal debit and credit balance, which the trial balance would identify. Similarly, if there were two entries on one side (e.g., two debits or two credits for one transaction), it would also disrupt the balance and be detected by the trial balance. An extraction error, which involves mistakes made when copying figures from the ledger to the trial balance, would also result in discrepancies that could be identified.

Therefore, the correct answer is that a trial balance does not detect an error in the original entry, as this