CIMA BA3 Question Answer
The trial balance shows the debit total as $200 less than the credit total.
This could be due to:
Entering $100 received from a customer on the debit side of the trade receivable's account
Entering $100 received from a customer on the credit side of the trade receivable's account
Under casting the sales daybook by $200
Under casting the purchases daybook by $200
TESTED 02 Jan 2026
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