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Types Of Accounting Errors

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Accounting errors can be classified into two types according to their common characteristics. These are as follows:

1. Types Of Accounting Errors Based On Their Nature
*Clerical Error
-Errors of omission
-Errors of commission
-Compensating errors
- Errors of duplication
* Errors Of Principle

2. Types Accounting Errors Based On Disclosure By Trial Balance
* Errors shown by trial balance
* Errors not shown by trial balance

Related Topics
Concept And Meaning Of Accounting Errors
Causes Of Accounting Errors
Rectification Of Accounting Errors And Its Methods


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