Error of omission
In accounting, error of omission means a transaction never recorded at all — an unbilled delivery, a bill left in a drawer. Nothing was posted to either side, so the trial balance still balances; a cut-off test or a reconciliation finds it.
Not a rule. Bookkeeping convention — not codified. US GAAP governs recognition, measurement and presentation, not bookkeeping mechanics. Sources
The lesson that teaches this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- missing entry in UI copy
Components that render the terms it depends on
No component names this concept outright, but it's built from terms that components do name. These render reconciliation, trial balance, transaction, bill.
- ReconciliationViewTwo-pane matcher. The match animation.
- TransactionTableThe workhorse. Virtualized, sticky, priority-collapsing.
- TransactionCardThe mobile re-rank.
- TransactionDetailFull detail sheet with attachments and audit trail.
- TransactionRowDesktop row.
- BulkActionBarSelection count + actions, safe-area aware.
- CategoryPickerHierarchical with rule creation.
- ColumnHeaderThe sortable, draggable header cell.
- ExportMenuCSV/XLSX/PDF with a stated scope.
- LedgerTableDouble-entry with debit/credit columns and a balance check.
- TableColumnsSort and resize for a table that renders on the server.
9Accounting core (GL)
Family spec10Receivables (AR)
Family spec13Metrics & analysis
Family specNearby in the catalog
No component names this concept outright. These sit in the same part of the system.
1Primitives
Family specAlso in Core ledger
Defined in Lexicon. This page is generated from that document, so the two can't disagree.