BOOKS OF ORIGINAL ENTRY 107 



any items in either 'book that have not been checked 

 against items in the other. 



Correcting Errors. Too much emphasis cannot be 

 placed upon the importance of correcting errors after they 

 have been found. The author knows of several instances 

 in which bookkeepers, off in their trial balances, have found 

 the errors, corrected the totals in the trial balances and 

 said, "now it's all right." At the next time of taking a 

 trial balance they had a most trying time. It was found, 

 after some difficulties, that they had not corrected the 

 previously existing errors in the ledger accounts. They 

 had proceeded, however, on the assumption that everything 

 was correct down through the preceding trial balance. 

 Such errors carried over from a preceding period have 

 caused many otherwise good bookkeepers to spend almost 

 sleepless nights looking for errors in the present period, 

 while they really existed in the preceding period. 



If the error in question is found as a result of taking 

 the trial balance before closing, failure to correct it after 

 discovery can be found by taking a trial balance after 

 closing. Errors in trial balances after closing usually 

 arise in carrying down balances in the ledger and are 

 quite easily found. The mechanical process of correcting 

 errors consists chiefly in crossing out the wrong figures 

 with a single line and writing the correct ones above them 

 or in the proper place (perhaps on the opposite side of 

 au account). 



Some errors do not affect the trial balance. These, if 

 found at all, usually require special treatment. If a trans- 

 action is omitted entirely, enter it on the next unused line 

 in the book of original entry and make a note that it 

 should have been entered on a certain other date. If an 

 item is posted to the correct side of the ledger but to the 

 wrong account make an entry in the journal to correct 

 it. All adjustments, corrections and transfers should be 



