Types of error
Errors which affect the control accounts
Over/undercast SDB, PDB, CB.
Transposition error in posting total from SDB/PDB/CB to nominal ledger.
Entry omitted from SDB/PDB/CB.
Errors which affect the list of balances (receivables/payables ledger)
Omit balance from the list
List a debit balance as a credit/vice versa.
Transposition error in filling ledger from books of prime entry.
Errors which affect both the lists of balances and RLCA/PLCA
Details being incorrectly recorded on the original source documentation i.e. sales/purchase invoice.
Loss of original source documentation so it is not recognised anywhere in the system.