ERRORS OF TRIAL

If the total of the trial balance does not agree this indicates that there are one or more errors in posting the trial balance,or errors in the computation of balances.Some typical errors are as under:
1)Error in recording a transaction in the ledger:

a)Error in amount:
An erroneous amount was recorded as a debit or a credit in an account

b)Error of omission:

A debit or credit entry was omitted

c) ERRORS OF POSTING:
A debit entry was recorded as a credit or vice verse.

2) ERRORS IN FOOTING AND BALANCING OF LEDGER ACCOUNT:

a)COMPUTING ERROR:
A balance was incorrectly computed. 

b)ERROR OF PRINCIPLE:
A balance was entered on the wrong side of an account.

c)ERROR OF COMPUTATION:
One side of an account was incorrectly computed.

3)ERROR IN COMPILING THE TRIAL BALANCE:
a)One of the debit or credit columns incorrectly added.
b)An account balance was omitted or incorrectly recorded in the trial balance.

Some errors do not affect the equality of trial balance,which are as under:

1)Failures or omitted to post a transaction from journal to ledger in posting.
2)posted a transaction twice.
3)posted a wrong amount on one side (debit) of an account in ledger and the same amount on the other side (credit) to another account.