Several mistakes were found in Ahhiwalia’s accounting records. Identify which of these errors would have an impact on the Trial Balance.

Explanation

Let's analyze each error to determine its effect on the Trial Balance: (a) Sale of ₹950 to Ram was completely omitted from the books — this omission affects both debit and credit equally, so Trial Balance remains balanced. (b) Purchase of ₹720 from Shyam recorded as ₹700 — this is a misposting but affects equal debit and credit, so Trial Balance balances. (c) Purchases Journal was overcast by ₹1,000 — this causes imbalance as totals are incorrect. (d) Sales returns journal was undercast by ₹200 — this leads to imbalance in totals. (e) Payment to Agarwal wrongly debited to Mittal’s account — this is a wrong account entry but debit and credit totals remain equal. (f) Bank overdraft recorded under debit instead of credit — this misclassification affects Trial Balance. (g) Sale of ₹500 to Sadiq entered as sale to Mushtaq — this is a wrong account but does not affect Trial Balance. (h) Wages paid for machinery installation debited to wages account — this is a wrong account but does not affect Trial Balance. Therefore, errors c, d, and f cause discrepancies in the Trial Balance.