Errors Affecting trial balance

I think you should use the word 'Please'. Errors not found by trial balance can be categorised as: • Errors of commission Example: an expense of rent was incorrectly debited to the wages account. Example: the purchases day book had been added up to be $8,900 when the correct total was $9,800. Both purchases and the payables control account would then have $900 (ie $9,800 - £8,900) too little posted to them, but the double entry would have been maintained. • Errors of omission Example: an invoice from a supplier is not entered into the purchases day book at all, so no entry is made for that transaction. • Compensating errors Example: rent paid of $210 is debited to the rent account as £120 (error = $90 too little debited) and cash sales of $540 are credited to the sales account as $450 (error = $90 too little credited). • Errors of principle Example: the expense of rent of £350 was incorrectly posted to a receivables account. This error is worse than the error of commission above because it will affect the profit of the business. Instead of adding to an expense, the value of an asset has increased. If the trial balance does not balance, the error will have to be 'one-sided' eg Cr Cash 321, Dr Supplier 231. Also, missing an account out of the trial balance will cause it no to balance.