Clerical Error In Auditing
Description
How to fill out Mississippi Motion To Correct A Clerical Error Pursuant To Rule 60a?
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FAQ
Hear this out loud PauseA clerical error is a mistake found in a court order. You can correct a clerical error by filing a document with the court called a motion for judgment nunc pro tunc.
Hear this out loud PauseIn an earlier post, we covered the classes of clerical errors: error of omission, error of commission, compensating error, error of duplication, and error of principle.
Hear this out loud PauseFollowing are the examples of such errors; Omission of purchase or sale from the purchase day book or the sale day book respectively. Omission of outstanding or unpaid expenses.
Hear this out loud PauseClerical errors include errors of omission, errors of commission and compensating. 1) Error of omission is when a transaction is being missed out from being recorded by the person maintaining accounts. 2) errors of commission is recording wrong account, wrong amount, wrong totalling etc,.
Types of Errors: Clerical Errors: Such an error arises on account of wrong posting. Errors of Commission : When amount of transaction or entry is incorrectly recorded in accounting books/ledger. Errors of Omission : When the transactions are not recorded in the books of original entry or posted to the ledger.