Errors Affecting the Trial Balance
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MS: Kesilapan Ketara · EN: Errors Affecting the Trial Balance · ZH: 影响试算表的错误
Meaning
Errors affecting the trial balance are errors that cause the trial balance to disagree, so that total debits do not equal total credits. These errors can be detected because they upset the balance of the trial balance. The difference is placed temporarily in a suspense account until the cause is found and corrected.
Example
For example, Seri Indah Enterprise recorded sales of RM300 only on the credit side of the Sales Account but forgot the debit entry in the Cash Account. The debit side is short by RM300, causing the trial balance to disagree.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4