Errors in trial balance

The commonest classifications of double entry errors are:

– An error of original entry occurs when a figure is entered into the accounts incorrectly.
– An error of principle is when entries are made into the wrong type of account (eg to non-current assets rather than expenses).
– An error of commission is similar to an error of principle as entries are made into the wrong account but this time in the right category is used (eg posting to wages rather than rent)

Sometime compensating errors are also talked about where two errors cancel out – but these are rare.

I suppose in your classification, an error of original entry would be entering a cash receipt as $413, when it was actually for $431. Both the Dr and Cr are wrong.

Posting the incorrect amount would be entering $431 in the cash book (correct) but $413 in the receivables ledger.

An error of original entry is usually two-sided: an error of original entry would be entering a cash receipt as $413, when it was actually for $431. Both the Dr and Cr are wrong.

Posting incorrect amounts could include errors of original entry but also: entering $431 in the cash book (correct, no error of original entry) but $413 in the receivables ledger.