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a - Clerical Errors
b - Omission Errors
c - Principle Errors
d - All of the above
Clerical Errors..
Omission Errors cannot be detected because a transaction consist of debits and credits. If a transaction is omitted, the trial balance will not be affected.
Principal Errors cannot be detected as principals have nothing to do with numbers in the trial balance.
The answer is (a).
The Trial Balance is prepared to detect 'Clerical Errors'. Omission errors & Principal erros does not have any effect on the trial balance. It has already been nicely explained by Mr.Jiju Ommen.
d- all of the above .............
