Errors Not Affecting the Trial Balance

Correction of Errors

MS: Kesilapan Tidak Ketara · EN: Errors Not Affecting the Trial Balance · ZH: 不影响试算表的错误

Meaning

Errors not affecting the trial balance are errors that do not upset the balance because total debits still equal total credits. Such errors are hard to detect because the trial balance still balances even though a mistake exists. They are corrected through general journal entries without using a suspense account.

Example

For example, Cahaya Enterprise recorded a salary payment of RM800 by debiting the Rent Account and crediting the Cash Account. Debit and credit remain equal, so the trial balance still balances, but the wrong account was used.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4

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