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WorksheetsCorrection of Errors
Total questions: 10
Worksheet time: 5mins
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
