Q35: Which of the following do not affect trial balance agreement?

i. Sales $105 to Hassan entered in Hashim's account

ii. Cheque payment of $134 for Motor expenses entered only in Cash account.

Both the errors will affect the trial balance

ii only

None of the above errors will affect the trial balance

i only

Q37: Incorrectly adding up a column of figures to give an answer which is greater than it should be is called:

Undercasting

Compensating Error

Overcasting

Reconciliation