A sales for N2,570 was recorded in the sales day book as N2750. The error committed was

  • A error of principle
  • B error of commission
  • C error of original entry
  • D compensating error
jamb 2015accounting

The correct answer is C. error of original entry

An error of original entry occurs when an incorrect amount is posted to the correct account. A particular example of an error of original entry is a transposition error where the numbers are not entered in the correct order.  This type of error deals directly with the wrong use of figures

Previous question Next question