2. Error which affect the agreement of the trial balance.
If the trial balance does not tally it will indicate that certain errors have been committed which have affected the agreement of the trial balance.the accountant will then proceed to find out the errors ultimately the errors will be located.such errors are called ' error disclosed by trail balance .
Some example:
1. Wrong Costing.
2. Posting to the wrong side.
3. Posting of wrong amount.
4. Omission of posting of one side of an entry.
If the trial balance does not tally it will indicate that certain errors have been committed which have affected the agreement of the trial balance.the accountant will then proceed to find out the errors ultimately the errors will be located.such errors are called ' error disclosed by trail balance .
Some example:
1. Wrong Costing.
2. Posting to the wrong side.
3. Posting of wrong amount.
4. Omission of posting of one side of an entry.
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