Question

what is one sided error? give any two examples.

Answer 1

One-sided errors are those errors which affect the agreement of the trial balance. These errors affect only one account and only one side i.e. debit or the credit side of the account. Errors of partial omission, recording transactions with wrong casting and wrong posting are examples of one-sided errors. For example, goods worth of Rs.3,000 purchased for cash, correctly entered in the cash book, but while posting to purchase book, it is entered as Rs.30,000. Thus, the transaction has been recorded wrongly in the purchase book.