Good evening Mr John..Does undercasting the sales day book by 100 cause any dr cr errors.. I think no…Because if sales book is 100 lower then debit side of receivable will be 100 lower too.. Total of sales go to sales account on credit side and debit side of receivables account…
It does not affect the trial balance balancing, because the debits will be equal to the credits (and therefore does not affect the suspense account). However obviously receivables and sales will both need correcting.