o Description: Correct amount, correct side, wrong account of the same class.

o Example: Cash received from Malini credited to Mallika’s account.

o Description: Correct amount, correct accounts, but entries made on the wrong sides.

o Example: Cash drawings debited to cash account and credited to drawings account.

o Description: Transaction completely left out (forgot) of the records.

o Example: Payment of wages not entered in the books.

o Description: Incorrect figure recorded in both debit and credit entries.

o Example: Goods worth $100 recorded as $1,000.

o Description: Correct amount, correct side, wrong class of account.

o Example: Motor expenses debited to the motor vehicles account.

o Description: Two or more errors cancel each other out.

o Example: Purchases under-added by $100 and sales returns over-added by $100.