Five Errors That Do Not Affect The Agreement Of Trial Balance
However, the agreement between the credit columns and the credit columns of the trial balance does not necessarily prove that there is no error in the accounting process. The limitations of the trial report are errors in the accounting process that cannot be detected by the test report. Errors that affect only one account page are called unilateral errors. Unilateral errors hinder agreement on the trial review. This is called because the wrong booking of one account is compensated by the wrong booking of the same amount on another account, which does not prevent the compensation of the sums of the test credit. If a transaction is completely omitted, it does not affect the test credit. .