Which of the following is not correct about Errors?

Correct answer: D. Errors of commission arise when any transaction is recorded in a fundamentally incorrect manner

  • A. Errors which affect one account can be errors of posting
  • B. Errors of omission arise when any transaction is left to be recorded
  • C. Errors of carry forward from one year to another year affect both Personal and Real A/c
  • D. Errors of commission arise when any transaction is recorded in a fundamentally incorrect manner

Explanation

An error of commission is a clerical mistake such as posting to the wrong account or entering the wrong amount; a fundamentally incorrect treatment is normally an error of principle. Thus statement d is the incorrect description.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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