AccountancyCLASS 11CBSE
answered 23 Jun 2026Create a list of Errors that affect the Trial balance
A.VERIFIED ANSWERfact-checked by tutors
Errors that affect the trial balance.
- Posting only one aspect of the journal entry in the ledger.
- Posting a journal entry on the wrong side of an account.
- Wrong totaling of subsidiary books.
- Posting the correct amount in one account and wrong amount in the other account.
- Wrong totaling or balancing of a ledger account.
- Omitting to post the totals of subsidiary books into the Ledger.
- Omitting writing the Cash Book balances in the Trial Balance.
- Omitting writing the balance of an account in the Trial Balance.
- Writing a balance in the wrong column of the Trial Balance.