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A trial balance tests the arithmetical accuracy of accounts. Which are the errors that will not be detected by the trial balance?

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Question added by nicole kerkoc
Date Posted: 2016/01/12
Saud Ahmed
by Saud Ahmed , Senior Accountant , BlueFine

the trail balance  cannot detect the entry with wrong classification i.e you have entered dr. and cr. correctly but in wrong subsidiary account  dr. will be cancel with cr.  but you will face trouble when you compare account balances with respective transactions 

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