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Errors in Nutshell

Two Sided

One Sided

(Causing no difference in Trial Balance)

(Causing difference in Trial Balance)

1. Errors of Complete Omission

1. Errors of Partial Omission

2. Errors of Principle

2. Errors of Posting

3. Errors in Subsidiary Books

3. Casting Errors

4. Posting to Wrong Account


5. Compensating Errors

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