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What errors do not affect the balance of the tests? Here is a detailed description of errors that have an impact and errors that do not affect the test balance. (g) failure to display an account in the test balance is prepared when transactions recorded on accounts are offset. The balance of the tests is then prepared to verify the accuracy of the reserved booking. It is normal that some errors may be obvious, but still, you cannot influence the test balance. It is very important for every accountant to keep in mind that they can happen in one way or another. . . . Downloaded by: SubeshUploaded on: 03/01/2019Subject: Accounting (c) Complete error of omission of booking to accounts (d) Error of booking on the correct account, but with the wrong amount.