Among the processing errors in financials, what can be found through the trial balance is

Scribing correction method.

Applicable situation: If there is an error in the numbers or words in the account book record at the time of bookkeeping or before closing the account, the cross-out correction method can be used.

Correction method: first draw a red line on the wrong number or text to indicate cancellation, but the original handwriting must be clear and legible; Then write the correct number or text in the blank space at the top of the red line, and the handling staff will stamp the correction to show responsibility. It should be noted that the whole number should be crossed out for the wrong number.

Redletter correction method.

Applicable situation: The red-letter correction method is also called the deficit reversal method or the red-pen correction method. An error occurred in the accountable account and amount applied to the journal and was recorded in the account.

Correction method: first fill in a accounting voucher with the same content as the wrong accounting voucher with the amount in red, and write "correct the error of the voucher No. 1" in the summary column, and register the amount in red to reverse the original wrong record, and then refill a correct accounting voucher with blue characters and register it in the account.

Supplementary Registration Act.

Applicable situation: The supplementary registration method is applicable to the situation where it is found that the account accounts that should be debited and credited in the accounting voucher are correct after bookkeeping, but the amount of the amount filled in is less than the correct amount.

Correction method: When the supplementary registration method is adopted, fill in an accounting voucher with blue characters for the underfilled amount, and indicate "Supplementary No. Voucher Undercount" in the "Summary" column, and register it accordingly. In this way, the underrecorded amount is recorded in the books of accounts.

The trial balance can look for wrong accounts with different amounts borrowed.

Among the following errors, which can be found through the trial balance: c. There are entries that only the debit amount is registered, and the credit amount is not registered.

Trial balance is a method of checking whether the account records are correct by summarizing and comparing the amounts and balances of all accounts according to the bookkeeping rules of the credit and debit accounting method and the identity relationship between assets and equity (liabilities and owners' equity).

In the debit accounting method, the basic formula for trial balance is:

1) The total debit opening balance of all accounts = the total credit opening balance of all accounts;

2) The total debit amount of all accounts = the total credit amount of all accounts;

3) Total debit closing balance of all accounts = total credit closing balance of all accounts.

If the above three aspects can be balanced, it means that the bookkeeping work is basically correct, otherwise it means that the bookkeeping work has gone wrong. In practice, this trial balance is usually carried out through the preparation of a trial balance.

The above content reference:

The answer is choose C;

The borrowers of the other three operations are equal, and it is impossible to find the error through the trial balance, and the problem can only be found through the trial balance if the borrower of item C fails to record the same value at the same time.

Answer]: B, C

It is still balanced to make a blind attempt to make a mistake in remembering an economic business, re-remembering a certain economic business, reversing the direction of borrowing and resuming liquid, or misremembering the relevant accounting subjects.

Answer] :d Trial balance refers to a method that is based on the accounting identity and the rules of credit and debit bookkeeping, according to the balance between assets and equity, and in accordance with the requirements of the bookkeeping rules, through the summary and calculation of the records of the accounts of the various types of accounts. The trial balance includes two methods: the trial balance method and the balance trial balance method.

In the trial balance method, after all transactions or events within a certain period of time are credited to the relevant accounts, the total debit amount and the total credit amount of all accounts must be equal, and if they are not equal, there will be a bookkeeping error. However, even if a trial balance is achieved, it does not mean that the account records are absolutely correct, because some errors do not affect the balance between the borrower and the borrower. These error cases include:

1) The omission of an economic business will reduce the amount incurred by both the borrower and the borrower in the current period, and the loan will still be balanced; (2) The re-recording of an economic business will inflate the amount incurred by both the borrower and the borrower in the current period, and the loan will still be balanced; (3) the relevant account is misremembered in an economic transaction, and the loan is still balanced; (4) In the account records, the direction of bookkeeping is reversed, and the loans are still balanced; (5) In the amount of debits or credits, there are occasional over-credits and under-credits and offset each other, and the loans are still balanced.

Answer] :d trial calculation macro balance is a method that uses accounting identities and credit and debit accounting rules as the theoretical basis, according to the balance relationship between assets and equity, and in accordance with the requirements of accounting rules, through the summary and calculation of all accounting account records, to check whether the records of various accounting accounts are correct. Even if a trial balance is achieved, the closure does not mean that the account records are infallible.

Because some mistakes do not affect the balance between the borrower and the borrower. These error cases include: a

The omission of an economic transaction will reduce the amount incurred by both the borrower and the borrower in the current period, and the loan will remain balanced; b.The re-recording of an economic business will inflate the amount incurred by both the borrower and the borrower in the current period, and the loan will remain balanced; c.An economic transaction misrecords the relevant account and the loan is still balanced; d.

In the account records, the direction of bookkeeping is reversed, and the borrowing and borrowing are still balanced; e.In the amount of debits or credits, there are occasional over-credits and under-credits and offsetting each other, and the loans are still balanced.

Answer]: C There are usually the following kinds of errors that do not affect the balance relationship between the borrower and the borrower: (1) the omission of a certain group economic business, so that the amount incurred by the borrower and the borrower in the current period is reduced by the same amount, and the loan is still balanced; (2) re-recording an economic business, so that the amount incurred by the borrower and the borrower in the current period is inflated by the same amount, and the loan is still balanced; (3) The debitable and creditable account of an economic transaction record is correct, but the amount of the borrower and the borrower is overwritten or underrecorded at the same time, and the amount is the same, and the loan is still balanced; (4) The relevant account is misrecorded in an economic transaction, and the loan is still balanced; (5) In the account records, the direction of bookkeeping is reversed, and the loans and loans are still balanced; (6) In the case of a debit or credit party, there is an over-recording and under-recording of the occasional occurrence and mutual offset, and the loan is still balanced.

Answer]: B trial calculation is unbalanced, that is, the total amount of debits (balance) is not equal to the total amount of credit (balance). There must be an error in the account record or calculation.

If the trial balance is balanced, it can be generally inferred that the account records or calculations are accurate, but it is not absolutely certain that the bookkeeping is correct, because some mistakes do not affect the relationship between the loan balance, such as: an economic business is fully re-recorded, all omitted, or over-recorded or under-recorded in the account of regretful service, and the amount is the same; An economic transaction is recorded in the wrong direction and the direction is correct: the debitable and creditable accounts of an economic transaction are reversed from each other; Recording an account may have errors that cannot be detected by the trial balance.

In item B, when the borrowing direction of an account is reversed, it cannot be checked by trial balance

Answer]: B The direction of the loan shouted by a certain entry is reversed, and it cannot be issued through the trial balance, because the amount of the borrower and the borrower is still equal.