Recording an account balance twice in trial balance

This error occurs when the balance of a ledger account is listed twice in the debit or credit column of the trial balance. Suppose, for example, the debit balance of the wages account $2,500 is listed twice in the trial balance. For this error, the total of the debit column of the trial balance would be $2,500 excess. Similarly, if the credit balance of the sales account $10,000 is recorded twice in the trial balance, the total of the credit column of the trial balance would be $10,000 excess.

This error can be rectified by rechecking all the amounts listed in the debit and credit columns of the trial balance.