1. If the two totals of a trial balance are equal, it does not mean that the accounting records are free of errors.
2a) The error of commission cannot cause the trial balance to be out of balance.
2b) If the $2,650 entry had been journalized correctly but the credit to the Cash had been posted as $2,560, the trial balance would not balance because another account was debited with $2,650.
What are the errors that do not affect the trial balance?
The errors that do not affect the trial balance or cause it to be out of balance include:
- Errors of principle
- Errors of original entry
- Errors of omission
- Errors of commission
- Compensating errors.
A trial balance will be out of balance if an error is made on one side of the ledger.
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