Undetected errors of this type are usually divided into two groups: (g) errors when failing to display an account in the test balance sheet When keeping transaction accounts, some errors may occur due to a lack of knowledge of accounting standards. If a short or excess amount is reserved on a page in an account and the same amount of the short or excess amount is displayed on another page of another account, this is called a clearing error. The following errors do not preclu her agreement on a test check. Despite the following errors in the accounts, the amounts of the debit column and the credit column match. There are 4 types of spelling mistakes; Mistakes made by a human being. And substantive errors point to errors because an accounting principle is not applied correctly. Mistakes made as a result of the negligence of accounting staff are spelling mistakes. These errors are of four types. Booking an item in the book sheet in the in-kind account, which is inadvertently made on the right page of the wrong account, is called a reservation error. This type of misrepresance does not constitute an obstacle to balancing the instruction column and having a test balance. The reasons why the sums of the two parts of the experimental review are different are: the errors that are affected and the errors that do not affect the trial`s balance sheet are described in detail. Errors for which an experimental review does not agree are within a broader range. In general, they are divided into three groups; This error is called self-correction error.

An error corrected by one or more bugs is called a balancing error. But the approval of the debit and credit columns of the test balance sheet does not necessarily prove that there is no error in the accounting process. The balance of the tests does not match if the in-kind account balances are not properly transferred. a) Open a voltage account for the difference between balances. Prepare the log entries needed to correct errors and remove the balance from the voltage account. Stories are not necessary. (10 marks) Correcting accounting errors by erasing is contrary to accounting principles.