Question

What is one sided error ? Give two example

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.

Answer 2

One-sided errors are the errors which modify the arrangement of the trial balance. These errors influence only one account and just 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.2,000 bought for cash accurately inserted in the cash book, but while posting to acquire the book, it is recorded as Rs.20,000. Thus, the transaction has been written incorrectly in the purchase book.