❌ ERRORS ❌

Errors Affecting Trial Balance

Errors Not Affecting Trial Balance

Transposition Error

One Sided Entries

Slide Error

Original Entry Error

Complete Reversal of Entries Error

Compensating Error

Principle Error

Commission Error

Omission Error

Transposition Error

Transposition of two digits of one amount. Ex. RM457 -> RM475

When a decimal slides from one place to another. Ex. RM209.13 -> RM2091.30

When entries are entered on either debit or credit only. Ex. Debit Supplies RM200 but no credit account of RM200

When a transaction is not recorded at all.

When a transaction is recorded on the wrong account of the same category.

When a transaction is recorded on the wrong category of accounts.

When a transaction is recorded with the wrong amount.

When a transaction recorded had the wrong amount but cancel each other out.

When a transaction is recorded on the right accounts but wrong sides on both accounts.

When transposition of numbers occur on both sides of accounts affected.

Combinations of multiple errors