482628
ERRORS AFFECTING THE TRAIL BALANCE
- ENTERING DIFFERENT AMOUNTS IN THE ACCOUNTS.
- SINGLE ENTRY ACCOUNTING - THAT IS A DEBIT ENTRY BUT NO CREDIT ENTRY. (VICE VERSA)
- SINGLE ENTRY ACCOUNTING - THAT IS A DEBIT ENTRY BUT NO CREDIT ENTRY. (VICE VERSA)
- TWO DEBIT ENTRIES // TWO CREDIT ENTRIES.
- INCORRECT BALANCING OF THE ACCOUNTS, LEADING TO AN ACCOUNT BEING OVERCAST OR UNDERCAST.
- INCORRECT BALANCING OF THE ACCOUNTS, LEADING TO AN ACCOUNT BEING OVERCAST OR UNDERCAST.
- TRANSFERRING THE INCORRECT BALANCE FROM THE ACCOUNTS IN THE LEDGER TO THE TRIAL BALANCE.
- THE TRIAL BALANCE MUST BALANCE HOW EVER IF THE TOTALS FAIL TO AGREE THE DIFFERENCE IS MADE TO AGREE BY INSERTING THE DIFFERENCE IN AN ACCOUNT CALLED THE SUSPENSE ACCOUNT.
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