List TWO errors that a trial balance will reveal and THREE errors that will not affect the trial balance. – NABTEB QUESTION

Errors that a trial balance will reveal are

(i) Errors undercast.
(ii) Errors of omission of one entry or aspect of account.
(iii) Reversal of an entry.
(iv) Error of overcast.
(v) Single entry

Three errors that will not affect the trial balance are

(i) Compensating error
(ii) Error of principle.
(iii) Errors in the books of original entry.
(iv) Error of commission.
(v) Complete reversal of entries.
(vi) Error of omission.