{"id":2477,"date":"2020-06-24T20:31:23","date_gmt":"2020-06-24T20:31:23","guid":{"rendered":"http:\/\/accesshrs.com\/?p=2477"},"modified":"2022-12-16T14:20:22","modified_gmt":"2022-12-16T14:20:22","slug":"common-types-of-accounting-errors-examples-and","status":"publish","type":"post","link":"https:\/\/accesshrs.com\/index.php\/2020\/06\/24\/common-types-of-accounting-errors-examples-and\/","title":{"rendered":"Common Types of Accounting Errors, examples, and importance of reconciliations"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Top 5 Accounting Errors You Might Be Making [+ Tips to Find Them]<\/a><\/li>\n<li><a href=\"#toc-1\">Compensating Error<\/a><\/li>\n<li><a href=\"#toc-2\">Errors of commissions<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2022\/07\/shutterstock_413855248.webp\" width=\"251px\" alt=\"types of errors in accounting\"\/><\/p>\n<p>Undeposited funds on the books  is another way revenue can be overstated. As mentioned above, this can cause you to overpay your taxes and make incorrect assumptions about your business\u2019s growth. Make it a practice to reconcile your bank and credit card accounts every month. Put a note in your calendar to ensure this is done within a few days of receiving your statements. If you\u2019re using bank feeds, reconciliation should only take a few minutes. When you reconcile your accounts at the end of the month, you validate the information in your books against an external document . Doing this not only helps you detect and address errors, but it also helps you prevent fraud.<\/p>\n<ul>\n<li>Software and cloud versions are continually being improved to simplify the entire accounting process.<\/li>\n<li>Too often, the entire loan payment is posted against the principal balance in your books, which means your liabilities and your interest expenses will be understated.<\/li>\n<li>If you find discrepancies with your credit score or information from your credit report, please contact TransUnion\u00ae directly.<\/li>\n<li>Glenn Tyndall is a certified public accountant located in Florida.<\/li>\n<li>So, you\u2019re probably going to make accounting mistakes (especially when you\u2019re just starting out) at some point.<\/li>\n<\/ul>\n<p>However, you will find that not all accounting errors affect the trial balance. It is important to learn about these types of accounting errors so you can find and correct them.<\/p>\n<h2 id=\"toc-0\">Top 5 Accounting Errors You Might Be Making [+ Tips to Find Them]<\/h2>\n<p>In maintaining accounts of transactions some errors may happen due to lack of sound knowledge of accounting principles. Errors are to be corrected by passing appropriate journal entry or bringing correction in the ledger account concerned complying with the accounting principle. If a revenue expense is recorded as a capital expenditure or vice-versa it is called the error <a href=\"https:\/\/www.bookstime.com\/articles\/accounting-errors\">accounting errors<\/a> of principle. But the agreement of both debit and credit money columns of the trial balance does not necessarily prove that there is no error in the accounting process. Limitations of trial balance are the errors in the accounting process that cannot be detected by the trial balance sheet. The first one is the whole transactions are missing from the accounting record.<\/p>\n<ul>\n<li>Other errors may have ripple effects (e.g., you may need to restate previous financial statements).<\/li>\n<li>When a transaction is not recorded by mistake in the books of accounts, it is called an error of omission.<\/li>\n<li>No assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a customer\u2019s particular situation.<\/li>\n<\/ul>\n<p>She has been an investor, entrepreneur, and advisor for more than 25 years. JeFreda R. Brown is a financial consultant, Certified Financial Education Instructor, and researcher who has assisted thousands of clients over a more than two-decade career.<\/p>\n<h2 id=\"toc-1\">Compensating Error<\/h2>\n<p>While the second one is the debit and credit side is not corresponding to the  double-entry of the transaction. Most accounting software allows you to set a closing password on your books at the end of each accounting period.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"256px\" alt=\"types of errors in accounting\"\/><\/p>\n<p>Data entry errors include transposed numbers, typos and other slipups, like a misplaced decimal. Cash needs to be increased by $450 and accounts receivable needs to be reduced by $450. The correcting entry journal entry will debit cash by $450 and credit accounts receivable by $450 . Syncing your bank feed in QuickBooks, it\u2019s easy to become complacent and feel the need to eliminate double-checking your bank statements. However, you may find that the bank has made errors of their own that transfer into QuickBooks and create a compounding error effect. QuickBooks has made it much easier for business owners to keep track of their entries, making reconciliation much more painless.<\/p>\n<h2 id=\"toc-2\">Errors of commissions<\/h2>\n<p>This way, you\u2019ll see whether the bank made a mistake or recorded a transaction in a different month than you did. Or you\u2019ll realize there\u2019s an accounting error on your end.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Top 5 Accounting Errors You Might Be Making [+ Tips to Find Them] Compensating Error Errors of commissions Undeposited funds on the books is another way revenue can be overstated. As mentioned above, this can cause you to overpay your taxes and make incorrect assumptions about your business\u2019s growth. Make it a practice to [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2477","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts\/2477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/comments?post=2477"}],"version-history":[{"count":1,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts\/2477\/revisions"}],"predecessor-version":[{"id":2478,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts\/2477\/revisions\/2478"}],"wp:attachment":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/media?parent=2477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/categories?post=2477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/tags?post=2477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}