In this section
In this section we shall categorise the types of errors that can be made in the Ledgers. We shall then divide them into two broad types; those that are disclosed by the trial balance and those that are not (i.e. those that cause a difference between the totals of the debit and credit columns of the trial balance and those that don’t).
We shall then look in more detail at the different types of errors that are not disclosed by the trial balance.
4.05 Reversal of entries errors