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  • CROPOC Errors
    • Error of Ommision
      • Where an entry is completely missed out of the accounting records.
    • Error of Commission
      • This is where the transaction is recorded correctly but in the wrong person's account.
    • Error of Original Entry
      • This is where the right account is used but the wrong amount of money is recorded.
    • Error of Principle
      • This is where the transaction is entered into the wrong type of account. For example) the motor expenses account instead of motors account.
    • Reversal of Entries
      • This is where Debits and Credits have been recorded on the wrong side.
    • Compensating Error
      • This is where two errors cancel each other out.


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