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Worksheets

error

Total questions: 15

Worksheet time: 11mins

Name
Class
Date
1.

$200 rental payment was not recorded in the books. What is type of this error ?

a)

Error of omission

b)

Error of commission

c)

Error of original entry

d)

Compensating error

2.

A credit purchase of goods $1200 from Calvin trading was recorded in Clara trading account. Name the error.

a)

Error of commission

b)

Error of omission

c)

Error of principle

d)

Compensating error

3.

A cheque payment of $500 for rent was not recorded. Name the error.

a)

Error of commission

b)

Error of omission

c)

Error of principle

d)

Compensating error

4.

Cheque of $300 was issued to settle Mr Chan's account was recorded in Mr Chen's account.

a)

Error of omission

b)

Error of commission

c)

Error of original entry

d)

Compensating error

5.

Purchase of a motor van costing $1000 was recorded in motor expenses account.

a)

Error of omission

b)

Error of commission

c)

Error of original entry

d)

Error of principle

6.

Purchase of a motor van costing $1000 was recorded in motor expenses account.

a)

Error of omission

b)

Error of commission

c)

Error of original entry

d)

Error of principle

7.
Which of the following is an example of error of Principle
a)
Goods sold for Rs50,000 posted as Rs75000
b)
Rent received Rs500 but wrongly debited 
c)
Goods of Rs85000 purchased for cash recorded through Furniture account
d)
None of these 
8.

What is a complete omission?

a)

Recording a transaction in the wrong account

b)

Recording a transaction with the wrong amount

c)

Failing to record a transaction entirely

d)

Recording a transaction partially

9.

When a transaction was recorded in a wrong class of account, the error is known as

a)

error of principle

b)

error of commission

c)

error of omission

d)

compensating error

10.

A credit sale of RM10,000 to Lynda was credited to sales account but wrongly debited in Linda's account (a receivable). This is a/an _____________

a)

error of omission

b)

error of commission

c)

compensating error

d)

error of original entry

11.

A receivable account is overstated by RM1,200 and a payable account is also overstated by RM1,200. This is called a/an __________________

a)

compensating error

b)

error of principle

c)

error of original entry

d)

error of commission

12.

An account clerk has mistakenly recorded a rent received by cheque by debited rent received account and credited bank account. Identify the error:

a)

compensating error

b)

Error of reversal entries

c)

Error of commission

d)

Error of principle

13.

Payment for repairs of motor vehicle by cash RM800 was correctly recorded in the cash account but incorrectly recorded in the motor vehicle account. Identify the error:

a)

error of commission

b)

error of omission

c)

error of principle

d)

error of reversal entries

14.

The drawings of goods amounted to RM900 had been recorded as RM960 in the general journal.


The name of this error is __________________

a)

error of transposition

b)

error of omission

c)

error of principle

d)

error of original entry

15.

Adam incorrectly recorded as a purchase of types for his personal use as purchase of the business. what type of error is that?

a)

an error of commission

b)

a transposition error

c)

an error of principle

d)

a compensating error