Errors not affecting trial balance agreement

Error of principle

• correct amount

  correct side

  wrong class

• wrong amount

  correct side

  correct class

• correct amount

  wrong side

  correct class

• correct amount

  correct class

  wrong name

Error of complete reversal

• correct amount
  correct side
  wrong class

• wrong amount
  correct side
  correct class

• correct amount
  wrong side
  correct class

• correct amount
  correct class
  wrong name

Error of original entry

• correct amount
  correct side
  wrong class

• wrong amount
  correct side
  correct class

• correct amount
  wrong side
  correct class

• correct amount
  correct class
  wrong name

Error of commission

• correct amount
  correct side
  wrong class

• wrong amount
  correct side
  correct class

• correct amount
  wrong side
  correct class

• correct amount
  correct class
  wrong name

Error of omission

Compensating error

errors not affecting trial balance

• RCCOOP

• CROOPC

• POCOCR

• POORCC