B2: 5 Errors disclosed by the trial balance

In this section

In this section we shall look at the second category of errors; those that are disclosed by the trial balance (i.e. those that cause a difference between the totals of the debit and credit columns of the trial balance).

We shall then look in more detail at the different types of errors that are disclosed by the trial balance.


5.01 Suspense accounts

5.02 Error on the trial balance

5.03 Single entry transactions

5.04 Unequal amounts recorded as debits and credits

5.05 Entries incorrectly recorded as debits or credits

5.06 Error calculating a general ledger balance

5.07 Updating the trial balance

5.08 Questions and answers

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