A wrong figure copied from LR to bill
Example: The munshi writes ₹18,500 freight instead of the agreed ₹21,500 on a Ludhiana to Pune booking. The freight bill is typed from the bilty book, and ₹3,000 is lost unless someone checks every line.
Parties and routes are picked from saved lists instead of typed again, and the freight bill is built from the LR record itself, so there is one figure to check, not three copies of it.