Cash received from Cisey $123 was debited to cash account and credited to Cisey's account at $321.
Errors of Transposition
Errors of Principle
Errors of Omission
Errors of Original Entry
Revenue of $150 to Jojo is entered as both a debit and a credit of $130.
Error of Omission
Error of Principle
Complete Reversal of Entries
Error of Original Entry
A motor car purchased for $3000 by cheque is debited in error to a motor expense account.
Error of Commission
Errors of Transposition
Error of Principle
Complete Reversal of Entries
A cheque for $200 is paid to Edward, this transaction was recorded as 'Debit Bank, Credit Edward'
Compensating Errors
Errors of Original Entry
Complete Reversal of Entries
Errors of Commission
The purchase of goods from Sally for $250 is completely omitted from the books.
Compensating Errors
Errors of Transposition
Errors of Commission
Errors of Omission
Payment received from Angela was correctly entered in the cash book but was entered by mistake in the account for Angel.
Errors of Original Entry
Errors of Commission
Errors of Omission
Errors of Principle
A business's books contain two incorrect totals: The purchase day book and sales day book both adds up $100 incorrectly.
Errors of Commission
Compensating Errors
Errors of Transposition
Complete Reversal of Entries