Which Of These Errors Affect Agreement Of Trial Balance

If the errors affect direct debit and credit for an equal amount of money, the trial balance agrees. The test balance does not agree if the general ledger account balances are not transferred correctly. Failure to record a particular transaction does not impede the agreement of the trial balance. Entering incorrect numbers in a journal and displaying the same amount on the correct pages of the general ledger accounts is called a commission error and this does not hinder the agreement of the trial balance. However, if the errors affect the fee and credit for the different amount, the test balance will not match. In such a case, a standby account will be used for a trial balance agreement. Accidental publication of a newspaper entry in the ledger on the right side of the wrong account is called an erroneous message. .

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