State whether the following statement are True or False with reason :

Errors of principle are not disclosed by the Trial Balance.

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1 Answers

This statement is True.

The error of Principle is those where some basic principles of bookkeeping and accountancy are not Properly Followed while recording a business transaction. Such errors can be rectified by passing journal entries. Eg.: Capital expender showed as revenue expenditure or vice versa. It won’t affect the Trial balance. If will agreed.

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