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Commerce · Q220

Accounting

Graduate and Post Graduate · Commerce · question 220

Q220

When one or both aspects of a transaction are recorded in the wrong class or category of account, it is called

A.
Error of principle
Answer
B.
Error of omission
C.
Error of commission
D.
Error of original entry

Answer: Option A

Solution

Answer: Option A
Solution:
When one or both aspects of a transaction are recorded in the wrong class or category of account, it is called Error of principle. An error of principle is an accounting mistake in which an entry is recorded in the incorrect account, violating the fundamental principles of accounting.