correction of errors

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Across
  1. 2. This occurs when a transaction is entered using the correct amount and on the correct side, but in the wrong class of account
  2. 4. each other out
  3. 5. This occurs when a transaction is entered using the correct amount and on the correct side, but in the wrong account of the same class
  4. 7. This occurs when a transaction has been completely omitted from the accounting records. Neither a debit entry nor a credit entry has been made
Down
  1. 1. This occurs when the correct amount is entered in the correct accounts, but the entry has been made on the wrong side of each account
  2. 3. These occur when two or more errors
  3. 6. This occurs when an incorrect figure is used when a transaction is first entered in the accounting records. The double entry will therefore use the incorrect figure