Q.Classify each of the following errors as (A) disclosed by the Trial Balance (causes disagreement) or (B) not disclosed by the Trial Balance (Trial Balance still agrees):

Whether an error disturbs the Trial Balance depends entirely on whether it creates unequal debit and credit totals — not on whether it is otherwise a 'serious' mistake. …

1. Sales of ₹8,000 to Mahesh completely omitted. Neither a debit nor a credit was recorded anywhere — this is an Error of Omission. Since nothing was posted on either side, the Trial Balance totals are unaffected and still agree → (B) Not disclosed.
2. Wages A/c debited ₹5,000, Cash A/c credited only ₹500. The debit (₹5,000) and credit (₹500) for what should have been the same transaction are unequal — this directly creates a ₹4,500 mismatch between the total debit and total credit columns → (A) Disclosed (the Trial Balance will not agree).
3. Computer purchase ₹45,000 wrongly debited to Office Expenses A/c instead of a Computer/Asset A/c. This is an Error of Principle (a capital item treated as revenue expenditure) — but the amount debited (₹45,000, just to the wrong account) still equals whatever was credited (presumably Cash/Bank ₹45,000), so total debits still equal total credits overall → (B) Not disclosed. …

For each error, ask: does it result in the total of the debit column and the total of the credit column becoming numerically UNEQUAL? If yes, it is disclosed; if the error leaves both column tot …

Assuming an error is 'undisclosed' simply because it sounds minor, or 'disclosed' simply because it sounds serious (e.g. treating (iii)'s ₹45,000 wrong-account error as automatically disclosed because the amount is large) — the ONLY test that mat …