Commission - Sales entered into the account of J. smith instead of P. Smith, Omission - A cash sale has not been recorded, Principle - Vehicle expenses has been recorded in the vehicles account, Compensating error - £20 credit error on the sales account and £20 debit error in the purchases account, Original entry - The total from the purchases journal of £1,000 has been recorded in the PLCA and purchases as £100, Reversal of entries - A cash purchase is recorded as Dr bank Cr purchases, Transposition - £56 has been recorded as £65 in one account, Addition - One account has been added up incorrectly, Partial omission - One side of a transaction has not been posted,

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