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Errors not affecting Trial Balance

Total questions: 15

Worksheet time: 11mins

Name
Class
Date
1.

A payment by T. Thomas was credited to the account of J. Thomas. What type of error would be the classified as ?

a)

Commission

b)

Omission

c)

Principle

d)

Complete reversal

2.

The purchase of a motor van was not recorded in the company's books. What type of error would be the classified as ?

a)

Commission

b)

Omission

c)

Principle

d)

Complete reversal

3.

B. Haze paid the business $5050 for goods bought on credit. In error it was recorded as $50. What type of error would be the classified as ?

a)

Commission

b)

Omission

c)

Original entry

d)

Principle

4.

Stationery purchased was accidentally recorded to the office equipment account. What type of error would be the classified as ?

a)

Omission

b)

Principle

c)

Original entry

d)

Complete reversal

5.

A bank charge was not recorded in the company's books. What type of error would be the classified as ?

a)

Original entry

b)

Commission

c)

Omission

d)

Principle

6.

A payment made by U. Rogers was debited to his account. What type of error would be the classified as ?

a)

Commission

b)

Principle

c)

Original entry

d)

Complete reversal

7.

Both bank and Sales were noticed to be overstated by $500. What type of error would be the classified as ?

a)

Omission

b)

Complete reversal

c)

Compensating

d)

Original entry

8.

The owner took goods for his own personal use. The bank account was credited and the drawings account debited. What type of error would be the classified as ?

a)

Compensating

b)

Complete reversal

c)

Principle

d)

Commission

9.

New office chairs were bought and the book keeper recorded the transaction by crediting the office equipment account. What type of error would be the classified as ?

a)

Omission

b)

Commission

c)

Original entry

d)

Principle

10.

J. Jobs paid us $500. It was recorded as being paid by G. Jobs. What type of error would be the classified as ?

a)

Omission

b)

Compensating

c)

Complete reversal

d)

Commission

11.

The drawings account and the account of H. Thom a credit supplier were both understated by $1500. What type of error would be the classified as ?

a)

Complete reversal

b)

Compensating

c)

Commission

d)

Omission

12.

The money paid to Y. White was not recorded. What type of error would be the classified as ?

a)

Commission

b)

Compensating

c)

Original entry

d)

Omission

13.

Goods purchased by D. Davis from us was debited to the purchases account. What type of error would be the classified as ?

a)

Principle

b)

Complete reversal

c)

Compensating

d)

Commission

14.

$600 received from E. Emmanuel was debited in the bank account as $60. What type of error would be the classified as ?

a)

Commission

b)

Original entry

c)

Complete reversal

d)

Compensating

15.

W. Green paid us by cheque. To record this, the book keeper debited W. Green and credited bank. What type of error would be the classified as ?

a)

Commission

b)

Principle

c)

Original entry

d)

Complete reversal