ERRORS DISCLOSED BY TRIAL BALANCE :

Trial balance in general, discloses any error which affects one side of the account. These errors are disclosed by the trial balance as both sides of trial balance do not agree.
Examples:

 –Error in casting subsidiary books.

–Error in carrying forward the total of one page the next page.

–Error in posting from book of subsidiary record to ledger.

–Error in balancing an account.

–Omission of casting etc.

–Posting an amount on the wrong side of a ledger account.

–Double posting to an account.

–Error in carrying a balance of an account to the trial balance.

The trail balance may not agree also become

– Trial balance has a mistake in itself, or

– Schedule of debtors or schedule of creditors is wrong