Accounting – Trial Balance Errors

Did you like the sample Trial Balance shared by us?

We had discussed earlier that quite often errors happen while drawing the trial balance, Most of the errors normally are inadvertent. Let us see what kind of errors actually happen.

  • Manual accounts:
    • Totaling mistakes for manual accounts
    • Balancing in the ledger book wrongly done
    • Incorrect amount posted to the ledger
    • Entry made on the wrong side of the ledger
    • Missing taking the balance to the trial balance from a ledger account
    • Incorrect totals in the primary books
  • Electronically maintained accounts
    • Failures of complete entry, in uploading to the server from a terminal due to network / connectivity issues
    • Failure of book closure triggers, where the module runs a process error
    • Network failures during a closing process
    • Hanging entries / partially posted entries

There are other reasons where a trial balance will be wrong, but this mistake does not show up as a trial balance difference. I will cover this in the next post….

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