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a. Recording transactions in the wrong account.
b. Duplication of a transaction in the accounting records.
c. Posting only the debit portion of a particular journal entry.
d. Recording the wrong amount for a transaction to both the account debited and the account credited.
Posting only the debit portion of a particular journal entry.
If only a debit portion of a journal entry is posted, it is treated as the errors of omission and results in difference in trial balance.
C:.......................................................
POSTING ONLY ON DEBIT SIDE OF THE ACCOUNT WILL MAKE THE TRAIL BALANCE NOT TO TALLY AS THERE IS NO CORRESPONDING CREDIT TO THAT NUMBER
C. Posting only the debit portion of a particular journal entry
