Which of the following statements is/are true?

1. A Option A: Entering a wrong amount in a subsidiary book affects the agreement of the Trial Balance.
2. B Option B: Undercasting or overcasting of a subsidiary book is an example of an error of commission.
3. C Option C: Errors of principle do not affect the agreement of the Trial Balance.
4. D Option D: Both B and C

Answer checked 11 October 2026 · How we write and check questions