Undetected errors of this type are usually divided into two groups: this is called this, because the wrong booking of an account is compensated by the wrong booking of the same amount in another account and this does not interfere with the compensatory amounts of the test balance. If the sums of the two columns are not the same, we can assume that there are some errors in the accounting process. However, if errors affect the load and balance of the difference in amount, the test balance does not agree. In this case, a voltage account is used for an agreement on the balance of the sample. Goods bought at 1000 $US. If this transaction is not recorded on the books, the consent of a trial balance is not affected. These types of errors are divided into two groups. Spelling error and error of principle. However, troubleshooting depends on the level errors found. The balance of the tests does not match if the in-kind account balances are not properly transferred. The limits of the balance of the tests are errors in the accounting process that cannot be detected by the balance sheet. There are 4 types of spelling mistakes; Mistakes made by a human being.
And substantive errors point to errors because an accounting principle is not applied correctly. The lack of registration of a given transaction does not impede the approval of the test balance sheet. Here is a detailed description of errors that have an impact and errors that do not affect the test balance. Recording false numbers in a book sheet and booking the same amount on the correct pages of in-kind accounts are referred to as commission errors, which does not interfere with the agreement on the balance of the tests. The reasons why the sums of the two parts of the trial balance are different are: The post of an item in the book sheet.-Inadvertently on the right side of the fake account is called a booking error. This type of misrepresance does not constitute an obstacle to balancing the instruction column and having a test balance. Errors that affect both the load and the assets are called double-sided errors. If errors affect credits and credits for the same amount of money, the balance of the trial agrees. This error is called self-correction error. An error corrected by one or more bugs is called a balancing error. Test balance sheet errors are accounting errors that cannot be detected by the balance sheet. 2 Types of constraints in the test balance are misspellings and errors of principle.
Clerical mistakes are made by a human being. In principle, there is no error if no accounting principle is applied. Therefore, if such an error voltage account is used to make the test balance totals identical, z.B. if the debit money column is short, the voltage account is used for that defect and vice versa. As an error correction, overvalued sales of $90.00 are prepared when bookings recorded on the accounts are compensated. The balance of the tests is then prepared to verify the accuracy of the reserved booking. It is normal that some errors may be obvious, but still, you cannot influence the test balance. It is very important that every accountant indicates that they can happen in one way or another. What errors do not affect the balance of the tests? If a short or excess amount is reserved on a page in an account and the same amount of the short or excess amount is displayed on another page of another account, this is called a clearing error.