Question

What is the main impact of two-sided errors, such as errors of principle or compensating errors, on the trial balance?

Options

• They always increase the balance

• They are always corrected by suspense accounts

• They do not disturb the trial balance

• They affect only one account

Answer 1

They do not disturb the trial balance

Explanation:

Two-sided errors affect at least two accounts equally on both sides, so they do not change the trial balance totals.