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## Balance Sheet \$type=three\$count=6\$author=hide\$comment=hide\$label=hide\$date=hide\$show=home\$s=0

Trial balance shows mathematical correctness in the books of accounts if its debit column total matches its credit column total. If it does not match, it means there is big mathematical errors in the books of accounts or in trial balance.

1st Error : Transposition Error

Find the difference of total of debit balances of trial balance and credit balances of trial balance. If it divides with 9, it means, we wrongly write any balance in trial balance. For example, we can write wrongly 525 as 552.

2nd Error : Mis-calculation Error

If we do not calculate any ledger balance correctly, we can see error in trial balance. Sometime, we may wrongly calculate total of any side of trial balance.

3rd Error : Duplication Error

Sometime, we can write any ledger balance two times in trial balance. At that time, our trial balance will not match. This error can easily find by watching deeply each figures of trial balance.

4th Error : Omission Error

If we forget to write any ledger balance in trial balance, at that time our trial balance will not match. Check all ledger account and see which ledger account's balance did not send to trial balance.

5th Error : Wrong Side Error

Under this error, we wrongly write debit balance as credit balance in trial balance or credit balance as debit balance in trial balance. For finding this type error, you should divide difference with 2 and if difference figure is divided by 2, it means we have should ledger balance in wrong side.

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