Final answer:
The errors described will not impact the totals of the adjusted trial balance because each error affects both the debit and credit sides equally.
Explanation:
In accounting, errors that equally affect both the debit and credit sides of a ledger won't impact the adjusted trial balance totals. For instance, in case 1, where both debits and credits increase by $100, the net effect on the trial balance remains zero since both sides increase by the same amount. Similarly, in case 2, where both sides increase by $405, the equilibrium between debits and credits isn't disturbed. In case 3, with a $90 increase on both sides, the totals remain balanced, reflecting no impact on the adjusted trial balance. Even in case 4, where there's a $90 increase in debits and $100 increase in credits, the net impact remains zero as both sides show equal increments, leaving the adjusted trial balance unaffected.
These errors, known as compensating errors, do not cause discrepancies in the trial balance totals since they impact both sides equally. Such errors won't affect the accuracy of financial statements or the balancing of accounts because they maintain the equilibrium between the debit and credit totals in the trial balance. Therefore, while these errors might require rectification for accuracy purposes, they do not result in a discrepancy in the adjusted trial balance totals due to their equal and offsetting impact on both the debit and credit sides.