Know which errors leave debits equal to credits, and how to locate the ones that don't.
Difference equals an amount in the books: one side wasn't posted.
Difference is double an amount: posted to the wrong column.
Difference divisible by 9: likely transposition or a slide.
No difference doesn't mean no error: omissions, wrong accounts, reversals and duplicates all balance.
A $770.00 supplier bill for repairs was never entered in the books. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
Error of omission: Nothing was posted on either side, so the totals still agree.
A $150.00 electricity payment was debited to Telephone and Internet Expense instead of Utilities Expense; Cash was credited correctly. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
Error of commission: Equal debit and credit amounts were posted; one went to the wrong account of the same type.
Item 1 of 2
A $610.00 supplier bill for repairs was never entered in the books. Identify the type of error, whether the trial balance will still balance, and the difference between total debits and total credits (enter 0 if it balances).
Trial balance simulator →Error detective practice →
Original content. Figures are fictional; examples are generated and checked by our accounting engine. Updated 2026-10-29.