₹ 5,000 received from sub-tenant for rent and entered correctly in the cash book is posted to the debit of the rent account. In the trial balance:

Question

Accepted Answer

The correct option is 1:
The debit total will be greater by ₹ 10,000 than the credit total.
This scenario represents a two-fold posting error, which directly causes the Trial Balance to disagree. The initial transaction, receiving ₹ 5,000 rent, correctly debited Cash A/c by ₹ 5,000. The required corresponding entry should have been a Credit of ₹ 5,000 to the Rent Received A/c (an income account). However, the accountant made two mistakes: first, they *omitted* the required Credit of ₹ 5,000, which reduces the total credit side by ₹ 5,000. Second, they *incorrectly* posted the amount to the **Debit** side of the Rent Account, which inflates the total debit side by ₹ 5,000. The combined effect of omitting a ₹ 5,000 credit and making an extra ₹ 5,000 debit is a total difference of ₹ 10,000, with the Debit total exceeding the Credit total.

The incorrect option is 2:
The debit total will be greater by ₹ 5,000 than the credit total.
This option is incorrect because an imbalance of ₹ 5,000 would only occur if there were a single-sided error equivalent to this amount. For instance, if the accountant had only omitted the credit posting of ₹ 5,000 and made no other mistake, the Credit total would be lower by ₹ 5,000, causing a ₹ 5,000 difference. Similarly, if they had only made an extra debit of ₹ 5,000 without omitting the original credit, the difference would also be ₹ 5,000. Since the error involves both the omission of a credit *and* the creation of an incorrect debit of the same amount, the total impact on the Trial Balance disparity is double the amount of the transaction, which is ₹ 10,000.

The incorrect option is 3:
Subject to other entries being correct the total will agree.
This option is incorrect because the Trial Balance only agrees if the total debits equal the total credits, which is a fundamental tenet of the double-entry system. Errors that affect the posting of only one side of a transaction, such as posting to the wrong side of an account or omitting a posting, will invariably cause the Trial Balance to disagree. This particular error, which involves an incorrect posting amount on the wrong side, is a classic example of an error that prevents the Trial Balance from tallying, thereby requiring a Suspense Account to temporarily balance the ledger.

The incorrect option is 4:
None of these.
This option is incorrect as the calculated total difference is precisely ₹ 10,000 (₹ 5,000 shortfall on the credit side + ₹ 5,000 overstatement on the debit side). Therefore, the correct scenario is described by Option 1, making 'None of these' an invalid choice. The analysis confirms that such a two-part error, known as a full-amount transposition error to the wrong side, always causes the Trial Balance to be out of balance by twice the amount of the transaction.