Errors which affect the agreement of trial balance:

☛ Wrong totaling of subsidiary books.

☛ Posting on the wrong side of an account

☛ Omission of posting an amount in the ledger

☛ Posting of wrong amount

☛ Error in balancing

Errors which do not affect the agreement of trial balance:

☛ Error of Principle

☛ Errors of Omission

☛ Errors of Commission

☛ Recording of wrong amount in the books of prime entry or subsidiary books.

☛ Compensating Errors.