Errors revealed by trial balance: addition, partial omission, transposition, unequal posting
Some bookkeeping mistakes cause the trial balance totals to disagree. These four error types — addition, partial omission, transposition, and unequal posting — all produce that mismatch.
Real World
A small retailer's bookkeeper casts the purchases ledger as £4,020 instead of £4,200 — the trial balance immediately shows a £180 debit shortfall, flagging the addition error before the accounts are finalised.
Exam Focus
Name the specific error type and explain exactly which side of the trial balance is affected to earn full marks.
Essay Framework
Use PEEL to structure every paragraph. Tap each step for guidance and an example.
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