Errors which are disclosed by a Trial Balance/Advantages of a Trial Balance

It has already been stated earlier that Trial Balance is a way to test the arithmetical accuracy
of the records in the books of accounts. If any error, whether clerical or otherwise, exists in the
books of accounts the same will cause for disagreement of a Trial Balance. The following errors may
be noted :
(i) Wrong Posting : Posting on the wrong side of an account and posting of a wrong amount
in a ledger account, will cause disagreement of Trial Balance.

(ii) Omission of Posting : Omission of posting of an entry from the subsidiary Book will
cause disagreement.
(iii) Errors in casting or Totalling : Errors in casting or totalling or totalling of subsidiary
books of accounts will cause disagreement.
(iv) Errors in Balancing : If any errors arises as a result of balancing of an amount, the same
will cause disagreements.
(v) Double Posting : If any item is posted twice in a ledger account from a subsidiary book,
the same will create disagreement.