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.
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Example:
- 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.