Types of Errors 0.0 / 5 ? AccountingTrial Balance ErrorsScottish HighersSQA Created by: ClareCrawfordCreated on: 08-02-16 10:06 452316 Across 1. 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) 6. When entries have been made in the wrong sides of the accounts. (8) Down 2. Occurs when an entry is made in the wrong type of account. (9) 3. An error that occurs when a transaction has been completely omitted from the ledger accounts. (8) 4. Occur when two or more errors are made when entering transactions in the ledger accounts which cancel each other out. (12) 5. 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)
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