In computerized accounting the errors like wrong posting or wrong totaling can not occur. However the error can be due to posting on wrong side. When an item is entered on the wrong side in the voucher then it would cause disagreement in the trial balance. For example if Rs. 200 has been allowed as discount and while making the voucher the discount account is made the credit account. It will result as difference of Rs 400.00 in two sides of the trial balance.
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