in your lectures you said general ledgers and nominal ledgers are the same thing so error of general/nominal ledger should only affect list of balances then why do they affect control account only and not the list of balances?
But what list of balances are you asking about? The list of balances in the general ledger, or the list of balances in the receivables and payables ledgers (which are not normally part of the double entry if the company is keeping control accounts)?