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There are certain accounting errors that do not affect an accounting trial balance, including:

Error of total omission
This occurs when an accounting entry is completely omitted from the book of accounts. In such a case, the trial balance totals will still balance as no entry was ever made.

Original entry error
This occurs when the original entry was either overstated or understated by a certain amount. For instance, original purchases might be $200, but the accountant mistakes it for $100. The accountant then debits the purchases ledger account with $100 and credits the cash account or the creditors account with $100. This error will not affect the trial balance.

The best choice is often dependent upon the size of the business and the employment of full time accountants, accounting staff, bookkeepers or management of the accounting records by the proprietor. Every business needs to choose the most appropriate accounts package according to both the requirements of the business and the capabilities of the person or people who will operate the accounting solution.

Many small businesses do not benefit from sophisticated accounting software if the technical requirements of that software exceed the abilities of the users to produce efficient financial records and use the full capabilities of the accounting software to maintain a high level of financial control.

Alternatively a simple bookkeeping package may not offer the degree of financial control over such financial matters as debtors and credit control, creditors and cash flow liquidity that may be required. Financial control and cash flow is of supreme significance and importance when credit is tight.