When a transaction is omitted from recording in the books of accounts wholly or partially, it is called errors of omissions. These errors shows the weakness and carelessness of  the accounts staff. These errors can be avoided with a little care very easily. The errors of omissions  can be divided in to two parts:-

  1. Complete Omissions:– When a transaction is completed omitted from recording in the account books, it will be called the complete omission. For example a purchase bill was not entered in purchase book, a sales return was not return in sales return day book and so on. Though, it will not affect trial balance but will affect the profit and loss account and balance sheet of the firm
  2. Partial omissions:– When a transaction is recorded in day book but is not posted in ledger. For example:- purchase bill recorded in purchase day book but the supplier’s account was not posted. Cash sale was recorded in cash book but sale was not posted in sale account.