The direct simulation Monte Carlo (DSMC) method is one of the most popular numerical methods used to model rarefied gas environment flows. In order to predict the accuracy of a solution obtained by the DSMC method we have to be able to estimate its accuracy. In the work presented here we have developed a technique to estimate the numerical accuracy of the DSMC method. This paper presents a derivation of expressions of the variance of the DSMC estimators of number density and translational temperature, and the corresponding comparison with the empirical variance. A discussion of the deterministic numerical errors corresponding to typical DSMC parameters such as the time step, cell volume, and total number of simulated particles is given. Moreover, a comparison of two different DSMC schemes, No Time Counter (NTC) and Majorant Frequency (MF), is made.