We study destriping as a map-making method for temperature-and-polarization data for cosmic microwave background observations. We present a particular implementation of destriping and study the residual error in output maps, using simulated data corresponding to the 70 GHz channel of the Planck satellite, but assuming idealized detector and beam properties. The relevant residual map is the difference between the output map and a binned map obtained from the signal + white noise part of the data stream. For destriping it can be divided into six components: unmodeled correlated noise, white noise reference baselines, reference baselines of the pixelization noise from the signal, and baseline errors from correlated noise, white noise, and signal. These six components contribute differently to the different angular scales in the maps. We derive analytical results for the first three components. This study is related to Planck LFI activities.