pdf, 93 KB
pdf, 93 KB

This chart outlines, explains and give examples of the following errors that has no affect on the trial balance agreement:

  1. Error of Omission
  2. Error of Commission
  3. Error of Principle
  4. Error of Original Entry
  5. Complete reversal of entries
  6. Compensating errors

This resource also outline that each error would have on the suspense account.
This resources is suitable for the City and Guilds Level 2 Bookkeeping and Accounts examination as well as the BGCSE Bookkeeping and Accounts examination.

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