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What do you mean by Clerical errors?

These errors can be sub-divided as follows:

  • Errors of omission: When a transaction is either wholly or partially not recorded in the books, it is an error of omission. It may be with regard to omission to enter  a transaction in the books of original entry or with regard to omission to post a transaction from the books of original entry to the account concerned in the ledger.

    5 Common Errors on Credit Reports | Quizzle.com Blog

    image source: blog.quizzle.com/wp-content/uploads/2012/07/error-stamp.jpg

  • Errors of commission: When an entry is incorrectly recorded either wholly or partially-incorrect posting, calculation, casting or balancing. Some of the errors of commission effect the trial balance whereas others do not. Errors effecting the trial balance can be revealed by preparing a trial balance.
  • Compensating errors: Sometimes an error is counter-balanced by another error in such a way that it is not disclosed by the trial balance. Such errors are called compensation errors.
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