LESSON 6-4
Finding and Correcting
Errors on the Work Sheet
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2
CORRECTING ACCOUNTING ERRORS ON
A WORK SHEET
 Some errors in accounting records are not found until a work
sheet is prepared
 Many times this is found when the work sheet’s trial balance does
not balance due to:
 Incorrect posting
 Transferring of information from the ledgers to the trial balance
incorrectly
 Recording adjustments incorrectly
 Adding columns incorrectly
 Extending amounts to the balance sheet and income statement
columns incorrectly
 Errors found must be corrected before moving on
 Correct the errors by erasing the mistake and fixing it
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-4
3
CHECKING FOR TYPICAL ERRORS
 Listed below are the four most typical errors:
1. The difference is 1 ($.01, $.10, $1 or $10).
 Error is most likely addition (add the columns again)
2. The difference can be divided evenly by 2. (Ex: the difference
between the two columns is $48).
 Look for a trial balance amount of $24 and make sure it was
put in the correct column (debit not credit)
 If the error is not found, check the ledger and journal entries
to make sure that it was not recorded in the wrong column.
3. The difference is divisible by 9 (Ex: the difference between the
two columns is $45).
 Look for transposed numbers (Ex: $45 instead of $54) or a
slide ($12 is recorded as $120)
4. The difference is an omitted amount

Look for an amount equal to the difference
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-4
4
CORRECTING AN ERROR IN POSTING TO
page 168
THE WRONG ACCOUNT
2 Correct entry
1 Incorrect entry
1. Draw a line through the entire incorrect entry. Recalculate the account
balance and correct the work sheet.
2. Record the posting in the correct account. Recalculate the account
balance, and correct the work sheet.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-4
5
CORRECTING AN INCORRECT AMOUNT
page 169
2
1
3
1. Draw a line through the incorrect amount.
2. Write the correct amount just above the correction in the same space.
3. Recalculate the account balance, and correct the account balance on
the work sheet.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-4
6
CORRECTING AN AMOUNT POSTED TO
THE WRONG COLUMN
page 169
2
1
3
5
4
6
4. Draw a line through the incorrect item in the account.
5. Record the posting in the correct amount column.
6. Recalculate the account balance, and correct the work sheet.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 6-4