Types of Errors

Across

• 1. Occurs when a mistake is made in either preparing the original document to record the transaction, such as an invoice or credit note, or when an error is made in transferring a figure from the original document to the ledger accounts. (8, 5)
• 4. An error that occurs when a transaction has been completely omitted from the ledger accounts. (8)
• 5. Occur when two or more errors are made when entering transactions in the ledger accounts which cancel each other out. (12)
• 6. Occurs when a mistake is made in entering transactions in the ledger accounts, such as debiting J Smith's account instead of T Smith's account. (10)