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Question

A mistake in the casting of subsidiary books is __________.

A
Errors of commission
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B
Errors of principle
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C
Compensating errors
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D
Errors of omission
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Solution

The correct option is C Errors of commission
Error of commission is that where the amount is wrongly posted or amount is posted in a wrong account. Mistake in the casting of subsidiary books is also an error of commission. For example, sales day book total is carried forward as Rs.45600 instead of Rs.46500. It is an under casting of sales day book.

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