Errors Updated November 2026

Check recorded twice

If a check was recorded twice in the books, the ledger cash balance is too low by the check amount, so add it back on the book side and post Dr Cash / Cr the expense or payable debited twice. A deposit recorded twice is the mirror image: subtract it and credit Cash.

Syntax

Check twice: add on book side; Dr Cash / Cr Expense or A/P. Deposit twice: subtract on book side; Dr A/R or Sales / Cr Cash

Part	What it is
`Check recorded twice`	Cash understated; add back; Dr Cash
`Deposit recorded twice`	Cash overstated; subtract; Cr Cash
`Detection`	Same check number or same amount and date appearing twice in the register

Examples

Check #330 for 275 to the electricity company entered on the 5th and again on the 6th; cleared once

Result: Add 275 on the book side. Entry: Dr Cash 275 / Cr Utilities Expense 275.

Customer deposit 1,100 entered twice; bank shows it once

Result: Subtract 1,100 on the book side. Entry: Dr Accounts Receivable 1,100 / Cr Cash 1,100.

Book balance 3,000 after the duplicate check; statement 3,275; no timing items

Result: Adjusted book balance 3,000 + 275 = 3,275, equal to the bank.

Common mistakes

Treating the second entry as an outstanding check: only one check exists; the duplicate is an error, not a timing difference.
Deleting the duplicate in a closed period: post a reversing entry in the current period instead.
Missing that the vendor was also credited twice: the payable or expense needs the same correction.

Practice Check recorded twice

These drills check your answer on live data, free, no account needed.

Recorded twiceClassify every line, enter the correction for any error, then the adjusted bank and book balances.
Errors on both sidesClassify every line, enter the correction for any error, then the adjusted bank and book balances.
Correcting a book errorClassify every line, enter both adjusted balances, then choose the journal entry the company must record for each item that affects its books.

Questions

How do I find a check recorded twice?

Sort the register by check number and look for repeats, or by amount and date. Accounting software flags duplicate check numbers.

Does a duplicate check entry change expenses?

Yes, the expense was debited twice. The correction credits the expense back, so profit is restored.

Book errorsA book error is a company mistake in recording cash: a check entered for the wrong amount or a deposit recorded twice. Adjust the book side and correct it.
Outstanding checksAn outstanding check has been written and recorded but has not cleared the bank. Subtract the total from the statement balance and carry unpaid ones forward.
Correcting entryA correcting entry fixes a mistake in a posted transaction: reverse the wrong part and record the right one, or post the net difference. Examples by error.