Definition: is a minor mistake of an ordinary employee of the enterprise. As a rule, it occurs in the company's accounting report. In general, the procedure for correcting an error depends on whether the error is significant or irrelevant. In this case, the organization may face a retrospective recalculation of accounting records, which is quite a labor-intensive process. A significant error is recognized if, individually or in combination with other errors for the same reporting period, it can affect the economic decisions of users, taken by them on the basis of accounting reports compiled for this reporting period. The organization determines the essential nature of the error on its own, proceeding from both the magnitude and nature of the corresponding item in the financial statements.
Сlerical mistake in a sentence:
- Clerical mistake can have a conditional value when the errors of the head are shifted to the employee of the lower level
- The clerical mistake is inextricably linked with the human factor in the work.
Synonyms and related words: human factor, justification