Errors revealed by the review of tests and errors that are not disclosed by the test report. The identification process takes a long time for the nature of the errors mentioned above. Only strict vigilance and continuous review of entries could minimize these errors. Of course, computerized accounting packages such as Tally.ERP 9 systems offer built-in mechanisms to prevent these errors from appearing. After the preparation of the test balance, if the difference is not significant, it is temporarily transferred to «Suspense A/c» until the errors are found and corrected. However, if the balance of the test does not show, there may be errors in entering the transaction. These errors are called «errors affecting the test balance.» These can be: an error of principle is an error that goes against the basics of accounting. For example, the purchase of furniture is taken from the purchase account and not from the furniture account. Wages paid for the construction of the plant are deducted from the payroll account rather than from the factory account; the amount spent on the expansion of the building is debited to the repair account rather than to the building account, etc. These types of errors do not affect total expenses and overall credits, but the principle of accounting. We know that if the sum of two columns of the trial balance counts, then it means that the test balance corresponds to a book of accounts. But it also means that the accounting positions have been arithmetically correctly and correctly recorded in the account in kind.
The agreement of a test check is merely an audit of the arithmetic accuracy of the Ledger, but it is not conclusive proof of the absolute accuracy of the books. The following errors do not affect the balance sheet agreement and are therefore not disclosed by the test balance sheet: if the test balance is not taken into account, the following procedure should be followed carefully: if a transaction is completely omitted, there will be no impact on the test balance sheet. If a reservation is not fully accounted for in both aspects or if a booking after being recorded in the main post books is not recorded at all in the in-kind account, the error is an error of omission. If z.B. a credit purchase must no longer be included in the purchase book, it is no longer reserved to be booked both on the purchase account and on the supplier`s account. This error, however, will not lead to a disagreement over the balance of the test.