Errors of omission

Errors of Omission – Definition

When some transactions are completely omitted from the books of accounts or entered but not posted, they are treated as errors of omission.


If a transaction is omitted altogether from the books of accounts, there would be neither a debit nor a credit entry in the ledger. Hence the trial balance will not be affected.

Types of Errors of Omission

Errors of omission may be of two types:

(a). Partial Omission

In the case of partial omission, the transaction is recorded in the books but not posted to the ledger. This type of error can happen in relation to any subsidiary book. For example, goods purchased returned to the supplier is entered in the purchase returns book but not posted the debit of supplier account.

(b). Complete Omission

In the case of complete omission, the transaction is completely omitted to be recorded in the books. For example, a transaction relating to the receipt of cash is not recorded in the cash book.

The partial omission is easy to locate, but it is not the case with complete omission. A businessman will come to know about such errors only when the statement of accounts are received from or sent to creditors or debtors as the case may be.

Effect on the Accounts

The ledger will have no record of the transaction, as there will be no debit or credit entry in the ledger.

Rectification of Entry

The transaction is recorded through the General Journal, in the same manner as it would have been recorded when it originally took place. The reason for the delay is given in the narration.


A credit note for $2,750 received from Hattar Wholesalers was misplaced and not recorded in the books. It was discovered two months later on 21 July 2017.

Errors of omission

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