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(i) Errors involving debit and credit entries of unequal amount.
(ii) Errors created when debit entries are made without making corresponding credit entries.
(iii) Errors made when transferring balances from ledger accounts to the trial balance.
(iv) Arithmetical errors made when balancing off ledger accounts.
maurice.mutuku answered the question on August 15, 2017 at 12:24
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