1) Cash sales £200 was debited to sales account and credited to cash book (ignore VAT). This is an example for, a) Error of commission b) Error of original entry c) Error of reversal entries d) Error of principle 2) The bookkeeper ignores the cash wages of £650 paid to casual staff. a) Error of omission b) Error of commission c) Error of original entry d) Error of principle 3) Cash drawings of £365 was debited to drawings account and credited cash book as £356. a) Error of omission b) Error of commission c) Error of original entry d) Error of reversal entries 4) Van repaid cost of £875 was debited to Van account and credited to cash book. a) Error of omission b) Error of commission c) Error of original entry d) Error of principle 5) Discount received £60 was credited to discount allowed account. a) Error of commission b) Error of original entry c) Error of principle d) Error of reversal entries

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