Which of the following describes an error of original entry in double-entry bookkeeping?

• A. Error of omission
• B. Errors of original entry
• C. Reversal of entries
• D. Errors of principle

Answer: (B)

An error of original entry happens when the figure put into the journal for a transaction is simply wrong, so both sides of the initial debit and credit are affected by the same incorrect amount. Because the mistake starts in the journal, the ledger entries reflect that wrong amount, and the trial balance can still balance despite the error.

For example, a purchase on credit for 2,000 is recorded as 1,000. The journal would show a debit to Purchases for 1,000 and a credit to Accounts Payable for 1,000. The trial balance balances, but the recorded figures are incorrect. To fix it, you would need a correcting entry to raise both sides by 1,000 to reflect the true 2,000.

This is distinct from an omission (the transaction is not recorded at all), a reversal of entries (you later reverse the original entry), or an error of principle (you use the wrong type of account).