Importance of Trial Balance
The trial balance is a statement of all the ledger account balances at a point in time. It is used to ensure that the total of all debits equals the total of all credits, and that all transactions have been recorded accurately. If the trial balance does not balance, it indicates that there are errors in the accounting records that need to be corrected.

Errors of Commission
Errors of commission are mistakes made when recording transactions in the accounting system. They occur when an incorrect amount is entered in a ledger account, or when a transaction is recorded in the wrong account. Errors of commission can be caused by human error, misunderstanding of accounting principles, or incorrect data entry.

Effects of Errors of Commission on Trial Balance
Errors of commission can have a significant impact on the trial balance. Specifically, they can prevent the trial balance from agreeing. This is because errors of commission affect both sides of the accounting equation – they increase one account and decrease another. As a result, the total of debits will not equal the total of credits, and the trial balance will not balance.

For example, if a payment of $100 for rent is recorded in the wages account, the wages account will be overstated by $100, and the rent account will be understated by $100. This will cause the trial balance to be out of balance by $100.

Conclusion
In conclusion, errors of commission can have a significant impact on the trial balance, and prevent it from agreeing. Therefore, it is important to ensure that all transactions are recorded accurately, and to review the trial balance regularly to identify and correct any errors.

Error of commission is in which some error of wrong amount, wrong side entry is done, wrong amount is dr. or cr. in other a.c.. ex. purchase a goods of rs.10000 with mina and dr. a/c with rina at rs. 1000. so with this error trial balance is not tally. and trial balance is not agreed with this.