Ques : Errors which are Undetectable by a Trial Balance

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 A trial balance can trace the mathematical inaccuracy of the general ledger. However, there are a number of errors that cannot be detected by the Trial balance: Let us discuss those errors in brief:

Error of complete omission: The transaction was not entered into the system.

Error of original entry: The double-entry transaction includes the wrong amounts on both sides.

Error of reversal: When a double-entry transaction was entered with the correct amounts, but the account to be debited is credited and the account to be credited is debited

Error of Principle: The entered transaction violates the fundamental principles of accounting. For example, the amount entered was correct and the appropriate side was chosen, but the type of an account was wrong (e.g., expense account instead of liability account).

Error of Commission: The transaction amount is correct, but the account debited or credited is wrong. It is similar to the principle error described above, but commission error is usually a result of oversight, while principle error is a
consequence of a lack of knowledge of accounting principles.

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