A credit sale of £500 to Customer B was not recorded at all. - Error of Omission, A payment for motor vehicle repairs of £150 was debited to the Machinery Repairs account instead of the Motor Expenses account. - Error of Commission, The purchase of a new printer (a non-current asset) for £400 was debited to the Stationery (an expense) account. - Error of Principle, An invoice for £820 received for Purchases was recorded as £280 in both the Purchases account - Error of Original Entry, The Sales account balance was under-cast (under-added) by £100. Separately, the Wages expense account was also under-cast by £100. - Compensating Error, A purchase of goods on credit for £3,000 was recorded as: Dr Trade Payables and Cr Purchases. - Reversal of Entries, A cash payment of £200 to a creditor (Trade Payable) was correctly credited to the Bank Account, but was never debited to the Trade Payables account. - Single Entry Error , The Sales account total (a Credit balance) was under-cast (under-added) by £1,000 when calculating its closing balance. - Casting Error, A rent payment of £950 was incorrectly posted to the Rent Expense account as £590. - Transposition Error, A sale of £100 (Debit to Receivables) was correctly credited to Sales, but was credited to the Trade Receivables account instead of debited. - Two Entries on one side,

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