Give a note on double sided errors.

When an error affects both the debit and credit by an equal amount it is called two-sided or double-sided errors. They are as follows:

  • Wrong posting of both debit and credit.
  • Errors of wholly omission.
  • Wrong entry in the primary works of account.

    5 Common Errors on Credit Reports | Blog

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  • Goods sold to Ram Rs. 1,000 has been posted to Ram’s Account as 100 and also posted to Sales account as Rs. 100.
  • Goods destroyed by fire Rs. 105 has been recorded in the journal proper as Rs. 150.
  • Cash paid to Mr. X Rs. 100 has not been recorded in the books of account at all.
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