is trial balance merely a proof of airthmetic accurracy explain the errors which are disclosed and not disclosed by trial balance​

Yes, the trial balance is merely proof of arithmetic accuracy. However, it does not ascertain that the entry itself is accurate.

Explanation:

The errors which are disclosed are:

1. Error of Commission: these are errors that may arise through the wrong balancing of the accounts, or the wrong recording of the amount in the books of original entry.

2. Error of Omission: This error occurs when a transaction is omitted from recording books. It can either be an error of complete omission or an error of partial omission

The Error not disclosed by trial balance​ are:

1. Error of principle: this is a type of error that error whereby there is the erroneous placement of expenditure or receipt between capital and revenue.

2. Error of compensation: this is a type of error in which the net effect on the debits and credits of accounts is zero.

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