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A Trial Balance discloses how many types of errors?
A Trial Balance discloses errors that are given below:
i) An item posted double.
ii) A mistake into posting.
iii) A mistake during addition.
iv) An item left while being posted.
v) Money values incorrectly recorded (as Rs. 160/- in place of Rs. 1600/-).
However a Trial Balance, will not disclose errors of omission, errors of compensation and errors of principle.
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