Answer:
1 and 3 only
Explanation:
Errors that can be detected by a trial balance include
;
- Errors of omission (if the omission is one-sided)
- Errors of commission (for e.g. if one-sided, or two debit entries are made)
Other errors will not be detected by extracting a trial balance, but may be spotted by other controls (such as bank or control account reconciliations).
1 is a transposition error whereas 3 is an error of commission. Therefore these will be highlighted in Trial Balance whereas 2 will be extracted by a Bank Reconciliation.
