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Homophones:

A homophone is a word that is pronounced the same as another word, but differs in meaning. The words may be spelled the same, such as rose (flower) and rose (past tense of "rise"), or differently, such as carat, caret, and carrot, or to, two, and two.

Here is a table that shows you the different combinations in which homophones occur:

Spelling	Pronunciation	Meaning	Examples
Same	Different	Different	Polish: Tell the Polish cleaners to polish the floor.     Minute: The button was so minute that it was a minute before I found it.
Different	Same	Different	Dear, Deer: Don’t be afraid dear, it’s not a lion but only a deer.     Ate, Eight: Ram ate eight apples in one minute.     Beer, Bear: The bear drank all our beer.
Same	Same	Different	Can: Can you please open the can?    Wind: I hope the wind will be strong enough to wind the windmill.     Fly: The Fly could never fly as it was handicapped.
Different	Different	Same	Ambiance, Ambience.     Aught, Ought.    Gray, Grey.    Assay, Essay.
Same	Different	Same	These are basically disputed words that carry different pronunciation in different language or English for that matter, British and American. Eg; Schedule, Aunt, coupon, envelope, etc. For a list of more such disputed words click here: Wikipedia List of Disputed Pronunciations.
Different	Same	Same	These are basically same words carry different spelling according to British or American Usage. Eg.: American British Color Colour Organization Organisation Enrollment Enrolment Analog Analogue Check Cheque For a more complete list click here: Spelling difference between American and British English.

Here is a short list of words that are more common to come in a transcript and count as an error, if you don’t write it right:

Accept, Except

·        Accept = Verb meaning to receive or to agree: He accepted their praise graciously.

·        Except = Preposition meaning all but, other than: Everyone went to the game except Alyson.

Affect, Effect

·        Affect = Verb meaning to influence: Will lack of sleep affect your game?

·        Effect = Noun meaning result or consequence: Will lack of sleep have an effect on your game?

A memory-help for affect and effect is in RAVEN: Remember, Affect is a Verb and Effect is a Noun.

Advise, Advice

·        Advise = Verb that means to recommend, suggest, or counsel: I advise you to be cautious.

·        Advice = Noun that means an opinion or recommendation about what could or should be done: I’d like to ask for your advice on this matter.

Conscious, Conscience

·        Conscious = Adjective meaning awake, perceiving: Despite a head injury, the patient remained conscious.

·        Conscience = Noun meaning the sense of obligation to be good: Chris wouldn’t cheat because his conscience wouldn’t let him.

Idea, Ideal

·        Idea = Noun meaning a thought, belief, or conception held in the mind, or a general notion or conception formed by generalization: Gary had a brilliant idea – he’d go to the School Library for help with his papers!

·        Ideal = Noun meaning something or someone that embodies perfection, or an ultimate object or endeavor: Mickey was the ideal for tutors everywhere.

·        Ideal = Adjective meaning embodying an ultimate standard of excellence or perfection, or the best: Jennifer was an ideal student.

Its, It’s

·        Its = Possessive adjective ( possessive form of the pronoun ‘it’): the crab had an unusual growth on its shell.

·        It’s = contraction for it is or it has: It’s still raining; it’s been raining for three days (Pronouns have apostrophes only when two words are being shortened into one.)

Lead, Led

·        Lead = Noun referring to a dense metallic element: The X-ray technician wore a vest lined with lead.

·        Led = Past tense and past participle form of the verb to lead, meaning to guide or direct: The evidence led the jury to reach a unanimous decision.

Than, Then

·        Than = Used in comparison statements, statements of preference, or to suggest quantities beyond a specified amount;

Eg.: He is richer than me. I would rather dance than eat. Read more than the first paragraph

·        Then = Used to denote a time other than now; next in time, space or order; or suggesting a logical conclusion.

Eg.: He was young then. First we must study; then we can play. If you’ve studied hard, then the exam should be no problem.

Their, There, They’re

·        Their = Possessive Pronoun: They got their books.

·        There = That place: My house is over there.

·        They’re = Contraction for ‘They are.’ They’re making dinner.

To, Too, Two

·        To = Preposition, or first part of the infinitive form of a verb: They went to the lake to swim.

·        Too = very, also: I was too tired to continue. I was hungry, too.

·        Two = The number 2: Two students scored below passing on the exam.

Note: One interesting grammatical rule to follow is to never start a sentence with a numerical character. The number should be always spelled out, when a sentence starts with a number.

Wrong: 13 is a jinxed number.

Right: Thirteen is a jinxed number.

We’re, Where, Were

·        We’re = Contraction for ‘we are’: We’re glad to help.

·        Where = Location: Where are you going?

·        Were = A past tense form of the verb be: They were walking side by side.

Your, You’re

·        Your = Possessive Pronoun: Your shoes are untied.

·        You’re = Contraction for ‘you are’: You’re walking around with your shoes untied.