Name any two types of errors which affect the agreement of trial balance with examples.

Asked by Topperlearning User | 26th Jul, 2016, 01:33: PM

Expert Answer:

Error of partial omission and error in carrying forward affects the agreement of trial balance. For example,

  1. When the Rs.15,000 is not posted in the machinery account, it is an error of partial omission and affects the agreement of trial balance.
  2. When balance of sales account is carried forward as Rs.6,000 instead of Rs.60,000, it is an error in carry forward and affects the agreement of trial balance.

Answered by  | 26th Jul, 2016, 03:33: PM