Classification of errors in accounting

Errors of omission

Errors of commission

Errors of principle

Errors in original entry

Complete reversal of entries

Errors not affecting trial balance

Compensating errors

Errors affecting the trial balance

Miscast in subsidiary account

Posting a wrong amount to the ledger

Posting an entry on the wrong side of the ledger

Failure to post an entry to the ledger

Error in balancing an account

Other uses of suspense account