Error of Omission, Entire purchase invoice of Rs. 4,800 missing from records, Cash received Rs. 1,500 not entered in books, Sales return entry forgotten completely, Error of Commission, Telephone expense recorded in internet expense account, Payment to Ali recorded in the account of Alim, Rs. 900 posted to the wrong supplier account, Error of Principle, Machinery repairs recorded as Machinery (asset), Capital withdrawn recorded as salary expense, Stationery expense recorded as Office Equipment, Error of Transposition, Rs. 790 recorded as Rs. 970, Rs. 2,540 entered as Rs. 2,450, Error of Original Entry, Invoice of Rs. 2,800 recorded as Rs. 2,200 in both books, Purchase of Rs. 1,750 entered as Rs. 1,570 originally, Cash sale Rs. 4,500 recorded as Rs. 4,050, Error of Reversal, Cash received from customer debited instead of credited, Payment of rent credited to Rent Expense instead of debited, Capital introduced credited to Cash instead of capital account, Compensating Error, Sales overstated by Rs. 300 and purchases also overstated by Rs. 300, Rent understated by Rs. 200 and electricity also understated by Rs. 200.

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