Correction of Errors

1. Cash sales $450 were debited to the bank column of the cash book. what type of error is this?

• Error of Omission

• Error of Commission

• Error of Principle

• Complete Reversal entry

2. Drawing’s account had been over casted by $250 and rent received account also over casted by $250. what type of error is this?

• Complete Reversal Entry

• Compensating Error

• Original Entry

• Error of Commission

3. Sales of goods on credit to John $400 had been debited to J. Jeans account. what type of error is this?

• Error of Commission

• Reversal Entry

• Error of Omission

• Error of Principle

4. A Cheque received from Mathew $500 had been entered in the books as $400. what type of error is this?

• Reversal Entery

• Error of Commision

• Error of Commission

• Original Entry

5. A payment mad by cash $100 to Sunil was omitted from the books of the business. what is the rectification entry ?

• Dr: Sunil $100

  Cr: Cash $100

• Dr: Cash $100

  Cr: Sunil $100

• Dr: Cash $100

  Cr: suspense $100

• Dr: suspense $100

  Cr: Sunil $100

6. Repairs to motor car $200 debited to motor car account. what is the rectification entry?

• Dr: Repairs $200

  Cr: Cash $200

• Dr: Motor car $200

  Cr: Repairs $200

• Dr: Repairs $200

  Cr: Motor car $200

• Dr: Motor car $00

  Cr: Cash $200

7. Rent account has been under casted by $200 also commission received account under casted by $200. what is the rectification entry?

• Dr: Commission received $200

  Cr: Rent $200

• Dr: Rent 4200

  Cr: Cash $200

• Dr: Cash $200

  Cr: Commission received $200

• Dr: Rent $200

  Cr: Commission Received $200

8. A Cheque received from Mathew $500 had been entered in the books as $400. what is the rectification entry?

• Dr: Mathew $100

  Cr: Bank $100

• Dr: Bank $100

  Cr: Mathew $100

• Dr: Mathew $500

  Cr: Bank $500

• Dr: Bank $500

  Cr: Mathew $500

9. Purchase of stationary for $76 from papers manufacturers ltd was posted as $67. what is the rectification entry?

• Dr: Papers manufacturers ltd $9

  Cr: Purchases $9

• Dr:Purchases $ 76

  Cr: Papers manufacturers ltd $76

• Dr: Stationary $9

  Cr: Papers manufacturers ltd $9

• Dr: Papers manufacturers ltd $76

  Cr: Purchases $76

10. A cash payment of $1,700 for rent has been omitted from the books. What is the rectification entry?

• Dr: Rent $1,700

  Cr: Cash $1,700

• Dr: Cash $1,700

  Cr: Rent $1,700

• Dr: Cash $1,700

  Cr: Suspense $1,700

• Dr: Suspense $1,700

  Cr: Cash $1,700