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<p style="text-align:left;"> errors and omissions deleted due to lack of proving the entire process of calculation or both sides in one of the books</p> <p style="text-align:left;"> </p> <p style="text-align:left;"> partial omissions being easily detected the lack of balance in the trial balance, the parties to prove a constraint only</p> <p style="text-align:left;">.</p> <p style="text-align:left;"> delete entirely possible detection through payroll customer accounts, not to prove both sides of the constraint</p> <p style="text-align:left;"> </p> <p style="text-align:left;">.All of the above</p>
Registry errors are as follows:
1 error in recording the value of the process.
2 error in recording the name of the account.
3 errors deletion.
4 technical errors.
* Errors deportation to the ledger: include errors that occur in the process of migrating from the daily to the teacher or in the process of rationalizing ledger accounts and these errors which reflects the impact on the balance of the trial balance, some of which had no effect on the balance of the trial balance and can limit the errors deportation Below :
1 error in the deportation process the recorded value.
2 error as a result of migration to the reverse side of the account.
3 error as a result of migration to account is the correct account.
4 as a result of a mistake not to deport one end of the entry.
5. error in rationalizing the account.
* Errors are not shown by the trial balance: include errors that occur and not have an impact on the balance of the trial balance in the sense that these errors even though they occur, the trial balance equal both in the total debits and credits or in total accounts payable and total accounts receivable could happen this kind of errors in the following types:
1 errors resulting from deportation to the account that is not the correct account.
2 errors deletion.
3 errors equal.
4 technical errors.
* Errors shown by the trial balance: include errors that arise either knowing the staff of the enterprise or knowledge of the external auditor (the auditor) and in the case of projects that utilize the services of the external auditor and shows lack of balance in the trial balance on the existence of an error or errors in proving processes books accounting and produces a lack of balance in the balance review of the different total debit balances on the total credit balances in the balance or difference totals totals accounts receivable with accounts payable and in the case of the preparation of the trial balance aggregates
Accounting errors are classified in to four types on the basis of nature of Errors. They are
(1) Errors of Omission.
(2) Errors of Commission.
(3) Errors of Principles.
(4) Compensating Errors.
delete entirely possible detection through payroll customer accounts, not to prove both sides of the constraint
All of the above
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