Q.Distinguish between errors that affect the agreement of the Trial Balance and errors that do not, giving two examples of each.

Some genuine mistakes still leave the Trial Balance's two totals equal, while others make the two totals disagree — knowing which is which decides how the error will later be corrected.

Errors that do NOT affect the Trial Balance's agreement are two-sided (complete) errors, where both the debit and credit sides were affected equally — for example, an Error of Principle (furniture debited to Purchases) or a complete omission (a transaction never recorded on either side at all). Errors that DO affect the agreement are one-sided (partial) errors, where only one side was aff …

Errors that do NOT disturb the agreement of the Trial Balance — two-sided (complete) errors, where both the debit and the credit side were affected equally:

1. Error of Principle — e.g. furniture purchased for ₹4,000 debited to Purchases Account instead of Furniture Account: the debit total of the Trial Balance is still correct at ₹4,000, just recorded against the wrong head.
2. Complete omission — e.g. goods returned to a supplier never entered in either the Purchases Return Book or the supplier's account: since NEITHER side was touched, the Trial Balance is completely unaffected.

Errors that DO disturb the agreement of the Trial Balance — one-sided (partial) errors, where only one side was affected, or the two sides were affected unequally:

1. Posting omitted to one account — e.g. a purchase correctly entered in the Purchases Book but never posted to the supplier's personal account: the debit side (Purchases Account, via the periodic total) is correct, but the credit side (the supplier's account) is short by that amount.
2. Posted to the correct account but the wrong side — e.g. ₹600 received from a debtor posted to the DEBIT of his account instead of the CREDIT: this doubles the error's effect on that one account (short by ₹1,200 on the credit side it should have had), while nothing else in the books is touched to compensate. …

A common mistake is assuming that a Trial Balance which agrees proves the books are completely free of errors. It only proves the books are free of ONE-SIDED errors — two-sided errors like errors of principl …