These errors by definition are of clerical nature. These errors may possibly be committed at the time of recording and/or posting. At the time of recording, the incorrect quantity may be recorded in journal which will be carried all through. Such errors will not influence the agreement of the trial balance. These errors could also be committed at the time of posting, by way of posting wrong amount, to the wrong side of an account or in the incorrect account. The errors resulting in posting to wrong account will not have an effect on agreement of trial balance, whereas, other errors of posting will resulting disagreement of trial balance.
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For example, Machinery bought for Rs. 50,000 by issuing a cheque is recorded initial in the credit side of money book, in the bank column. Suppose it is not posted to the debit of machinery account, it is an error of partial omission. The trial balance will not tally. Suppose the transaction is not entered in the money book and hence ignored totally, this is a case of full omission. It means as if the transaction has not taken place at all. It will not have an effect on the trial balance and therefore the trial balance will tally. This is correct only in case of comprehensive omission.
If you are interested in the possibility of using the Socratic Technique (for accounting or any other subject), the URL for a video of this presentation can be found under. You may determine that it is anything you want to attempt. On this weblog, I am constantly stressing the three E’s: experiment, evaluate, evolve. Maybe this could be the basis for an experiment.