ACCA FA Syllabus E. Preparing A Trial Balance - Errors highlighted by trial balance - Notes ^{2 / 4}

Errors highlighted by the extraction of a trial balance

Errors that can be detected by a trial balance include

• Errors of transposition

• Errors of omission (if the omission is one-sided)

• Errors of commission (for e.g. if one-sided, or two debit entries are made)

Other errors will not be detected by extracting a trial balance, but may be spotted by other controls (such as bank or control account reconciliations).