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11:37 ®@@wm-e. oe oan eae, , Q @ toppr.com/guides/accc @ ©, , , , Rectification of Errors, , On the basis of rectification of errors,, we can classify the errors into the, following two broad categories:, , 1. Errors not affecting the Trial, Balance, , 2. Errors affecting the Trial, Balance, , The errors need to be categorized in, these categories because we can usually, rectify the errors not affecting the trial, balance by passing a rectification, journal entry. While the errors, , affecting the trial balance affect only, one account and for these, we cannot, pass a journal entry. However, we can, pass a journal entry only by opening a, Suspense A/c.