Answer / catherine gill

some errors not disclose by a trial balance are
1, Error of commission - where the correct amount in the wrong
persons account.
2, Error of principle - the correct amount is entered in the
wrong type of account
3, Error of complete omission - where the transaction is
completely omitted from the books.
4, Error of original entry - where the item is entered, but
both the debit and credit entries are incorrect.
5, Complete reversal of entries - where the correct amount

is entered in the account but each item is shown on the
wrong side of each account.
6, Compensating errors - where two errors of equal amounts

but on opposite side cancel out each other

Answer / ashok pradhan

ERRORS NOT DISCLOSED BY TRIAL BALANCE.;-
1-ERRORS OF PRINCIPLE,for exp.wages paid for fixation of a
new machine recorded in wages account.
2FULLY OMISSION,for exp.purchased goods, not recorded at
all.

Answer / kruthika

A trial balance only checks the sum of debits against the
sum of credits. That is why it does not guarantee that
there are no errors. The following are the main classes of
error that are not detected by the trial balance:
• An error of original entry is when both sides of a
transaction include the wrong amount.[1] For example, if a
purchase invoice for £21 is entered as £12, this will
result in an incorrect debit entry (to purchases), and an
incorrect credit entry (to the relevant creditor account),
both for £9 less, so the total of both columns will be £9
less, and will thus balance.
• An error of omission is when a transaction is
completely omitted from the accounting records.[1] As the
debits and credits for the transaction would balance,
omitting it would still leave the totals balanced. A
variation of this error is omitting one of the ledger
account totals from the trial balance.[2]
• An error of reversal is when entries are made to
the correct amount, but with debits instead of credits, and
vice versa.[1] For example, if a cash sale for £100 is
debited to the Sales account, and credited to the Cash
account. Such an error will not affect the totals.
• An error of commission is when the entries are made
at the correct amount, and the appropriate side (debit or
credit), but one or more entries are made to the wrong
account of the correct type.[1] For example, if fuel costs
are incorrectly debited to the postage account (both
expense accounts). This will not affect the totals.
• An error of principle is when the entries are made
to the correct amount, and the appropriate side (debit or
credit), as with an error of commission, but the wrong type
of account is used.[1] For example, if fuel costs (an
expense account), are debited to stock (an asset account).
This will not affect the totals.
• Compensating errors are multiple unrelated errors
that would individually lead to an imbalance, but together
cancel each other out.[1]

Answer / pauline

(1)error of omission-the transaction is completely omitted
from the books.
(2)error of commission- the correct amount is recordeed in
the wrong persons account.
(3)error of principle- the item is recordeed in the wrong
class of account.

Answer / anauj gupta

other two are

1. compensating error :- e.g ram a/c is dr instead of
shyam a/c for recording credit sales

2. error commission :- e.g i dont remenr at this point

Answer / rahul

Error of Principal- Error at the time of posting the JV

Error of Omission - Not recording the JV in books of accounts

Compensating error - to rectify one error another wrong JV
is posted in books of accounts

Error of Commission- Wrong amounted recorded will booking
the JV.

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