Chapter: 11th Accountancy : Chapter 9 : Rectification of Errors
Errors disclosed by the trial balance and errors not disclosed by the trial balance
Errors disclosed by the trial balance
and errors not disclosed by the trial balance
Generally, one-sided errors are revealed by trial balance. They will
cause disagreement of totals of debit balances and credit balances. Two-sided
errors are not revealed by trial balance. Thus, the errors can be classified on
the basis of their effect on the trial balance as follows:
1. Errors disclosed by the trial balance
Certain errors affect the agreement of trial balance. If such errors
have occurred in the books of accounts, the total of debit and credit balances
will not be the same. The trial balance will not tally. Error of partial
omission and error of commission affect the agreement of trial balance.
Examples of such errors are follows:
2. Errors not disclosed by the trial balance
Certain errors will not affect
the agreement of trial balance. Though such errors occur in the books of
accounts, the total of debit and credit balance will be the same. The trial
balance will tally. Errors of complete omission, error of principle,
compensating error, wrong entry in the subsidiary books are not disclosed by
the trial balance. Examples of such errors are as follows:
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