1. Failure to record one transaction that leads

to an overstated or understated account.

2. Failure to post the transactions in a ledger.

3. A transaction that is journalized or posted

more than once.

4. The debited account and the credited

account are not equal to each other.

5. Inappropriate use of account titles.

6. Inaccuracy in addition or subtraction.

7. Posting entry into another side - debit or

credit.

8. Transposition error (Example: P29,650.00

was written as P29,560.00)

9. Transplacement or slide error (Example:

P20,000.00 instead of P200,000.00)