# Error of omission

> Error of omission — 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.

Source: https://lopifi.com/glossary/error-of-omission
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is 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.

## Words this system refuses for it

- missing entry in UI copy

- **Category:** Core ledger
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** reconciliation, trial-balance, transaction, bill