What are the main causes of disagreement of a Trial Balance? Briefly e

Question

What are the main causes of disagreement of a Trial Balance? Briefly explain

27 Aug 2021

Answer :

Word Count : 427

Trial balance is a statement which is prepared on a particular date to check the arithmetical accuracy of books of accounts. Agreement of both sides of trial balance shows that books of accounts are arithmetically correct. But sometimes, both the sides of trial balance do not agree. There are various reasons for disagreement of trial balance. Some of them are listed below:

a) Errors of Omission: When a transaction is either wholly or partially not recorded in the books, it is an error of omission. It may be with regard to omission to enter a transaction in the books of original entry or with regard to omission to ____ ________ _________ ________ ___ _______ ____ _________ ______.
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