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The common errors that leads to unbalanced account and are the easiest to resolve includes the error of Omission, Commission. Original Entry and Duplication.

In accounting, there are different type of error that could result to the unbalanced account, that is, leaving the Trial balance or Balance sheet unbalanced.

Generally, the recognized type of errors in accounting includes:

  • Error of Original Entry
  • Error of Duplication
  • Error of Omission
  • Error of Entry Reversal
  • Error of Principle
  • Error of Commission
  • Transposition Errors
  • Rounding Errors etc

In conclusion, the common errors that leads to unbalanced account and are the easiest to resolve includes the error of Omission, Commission. Original Entry and Duplication because they are easy to correct.

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