List and explain four errors that trial balance will not disclose?

Question: List and explain four errors that trial balance will not disclose?

A trial balance may not reveal several types of accounting errors. Firstly, it will not uncover offsetting errors where inaccuracies of equal amounts are made in both debit and credit accounts. Secondly, it cannot detect omitted entries; transactions that have not been recorded cannot be reflected in the trial balance. Thirdly, errors of commission, where entries are made to the correct type of account but the wrong account within that type, will go unnoticed. Lastly, the trial balance is blind to errors of principle, where transactions are recorded based on incorrect accounting principles, yet the debits and credits may still balance.

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