A trial balance discloses how many types of errors, Operation Management

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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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