Strapdown Inertial navigation systems consist of an inertial sensor assembly(ISA), electronic modules to process sensor data, and a navigation computer to calculate attitude, velocity and position. In the ISA, most gryoscopes such as RLGs and FOGs, have digital output, but typical accelerometers use current as an analog output. For a high precision inertial navigation system, sufficient stability and resolution of the accelerometer board converting the analog accelerometer output into digital data needs to be guaranteed. To achieve this precision, the asymmetric error and A/D reset scale error of the accelerometer board must be properly compensated. If the relation between the acceleration error and the errors of boards are exactly known, the compensation and estimation techniques for the errors may be well developed. However, the A/D Reset scale error consists of a pulse-train type term with a period inversely proportional to an input acceleration additional to a proportional term, which makes it difficult to estimate. In this paper, the effects on the acceleration output for auto-pilot situations and the effects of A/D reset scale errors during horizontal alignment are qualitatively analyzed. The result can be applied to the development of the real-time compensation technique for A/D reset scale error and the derivation of the design parameters for accelerometer board.