Errors that stop the trial balance agreeing
Some errors leave debits and credits unequal. Learn which ones, and how to work out the size of the difference.
Task 1One side missing, or both on the same side3 questions
The trial balance fails to agree when an error leaves total debits different from total credits.
- Only one side of an entry was posted
- Both sides were posted as debits, or both as credits
- The two sides were posted with different amounts
- An account was added up wrongly
- A balance was left off the trial balance, or copied onto it wrongly
Nadia keeps the books of Brookfield Pet Supplies. A rent payment of £400 was credited to Bank, but the debit to Rent was never made.
When both sides of an entry land on the same side, the difference is twice the amount. One column is short by it and the other is over by it.
Task 2Different amounts on the two sides4 questions