Causes Of Accounting Errors

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There can be several causes of accounting errors. The following are the important ones:

Lack Of knowledge
Accounting is based on certain principles and rules. Due to the lack of knowledge of the accounting principles and rules, accounting errors may be occur.

Carelessness may be another reason by which accounting errors may be occur. If the person responsible for keeping books of accounts is not careful in her/his job such errors may crop up.

Ineffective Internal Check
Ineffective internal check system may also cause accounting errors. Ineffective check does not help preventing accounting errors rather it encourages them.

If the person who is responsible for keeping books of accounts is dishonest, he/she may intentionally commit errors in the books of accounts for the purpose of taking undue advantage.

Computer Flaws
A modern business keeps its accounts in computer. However, defective computer programme and easy access to unauthorized person to the accounting programme may also result in the accounting errors.

Related Topics
Concept And Meaning Of Accounting Errors
Types of Accounting Errors
Rectification Of Accounting Errors And Its Methods


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