Which of these errors affect only one account?

Correct answer: D. All the three

  • A. Errors of casting
  • B. Errors of carry forward
  • C. Errors of posting
  • D. All the three

Explanation

A casting error, carry-forward error or posting error is normally confined to one ledger total or account, although the related transaction may have another correctly recorded side. Therefore all three can affect only one account.

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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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