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Errors of Omission


The errors of omission are the errors done at the time of recording the transaction in the books of original entry or while posting to the ledger.

This can be of two types:
  1. Error of complete omission
  2. Error of partial omission
When a transaction is completely omitted from recording in the books of original record, it is an error of complete omission. For example, credit sales to Mohan Rs. 10,000, not entered in the sales book. While the recording of transaction is partly omitted from the books, it is an error of partial omission.

If in the above example, credit sales had been duly recorded in the sales book but the posting from sales book to Mohan's account has not been made, it would be an error of partial omission.




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