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One-sided errors are those errors which affect the agreement of the trial balance. These errors affect only one account and only one side i.e. debit or the credit side of the account. Errors of partial omission, recording transactions with wrong casting and wrong posting are examples of one-sided errors.
Only one side of the account, that is either credit or debit, is affected by errors is called one-sided errors. For example: Posting a wrong amount, wrong totaling of subsidiary books, posting on the wrong side.
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