WorksheetsErrors not affecting the trial balance
Total questions: 16
Worksheet time: 32mins
An insurance payment, RM 600, was correctly debited to the bank account but was posted to the salaries account by mistake.
Error of principle
Error of commission
Repairs to office equipment, RM 1,500 had been posted to the office equipment account.
Error of principle
Error of commission
Drawings of goods by Nick for personal use, RM 200 had not been recorded in the books.
Error Of Commission
Error Of Omission
A cheque collection, RM 300 from Jia Yu Construction was recorded in Jia En Contractors account.
Please state the type of error and correct the entries.
Error of commission
Dr Jia Yu Construction RM 300
Cr Jia En Contractors RM 300
Error of principle
Dr Jia Yu Construction RM 300
Cr Jia En Contractors RM 300
Error of commission
Dr Jia En Contractors RM 300
Cr Jia Yu Construction RM 300
Error of principle
Dr Jia En Contractors RM 300
Cr Jia Yu Construction RM 300
Goods had been sold to Mark on credit for RM 3,100. No record of the sale had been made in the accounts.
Please state the type or error and show the correct entries.
Error of original entry
Dr Account Receivable - Mark RM 3,100
Cr Sales RM 3,100
Error of omission
Dr Account Receivable - Mark RM 3,100
Cr Sales RM 3,100
Error of original entry
Dr Sales RM 3,100
Cr Account Receivable - Mark RM 3,100
Error of omission
Dr Sales RM 3,100
Cr Account Receivable - Mark RM 3,100
$200 rental payment was not recorded in the books. What is type of this error ?
Error of omission
Error of commission
Error of original entry
Compensating error
A credit purchase of goods $1200 from Calvin trading was recorded in Clara trading account. Name the error.
Error of commission
Error of omission
Error of principle
Compensating error
A cheque payment of $500 for rent was not recorded. Name the error.
Error of commission
Error of omission
Error of principle
Compensating error
Cheque of $300 was issued to settle Mr Chan's account was recorded in Mr Chen's account.
Error of omission
Error of commission
Error of original entry
Compensating error
Purchase of a motor van costing $1000 was recorded in motor expenses account.
Error of omission
Error of commission
Error of original entry
Error of principle
X received a cheque from Z, a customer. X recorded it as being received from S, another
customer.
What type of error is this?
commission
compensating
omission
principle
Which is an error of omission?
No entry has been made for the purchase of stationery by cheque.
Purchase of stationery has been entered only in the cash book.
Purchase of stationery has been entered only in the stationery account.
The stationery account has been missed out of the trial balance.
Purchase of a new computer has been posted to the repairs account in error.
What type of error is this?
commission
complete reversal of entries
original entry
principle
