Question

Mistake in transferring the balance of an account to the trial balance or omitting to write ,the balance of an account in the trial balance is ________.

• A. Errors of principle
• B. Errors-of-commission
• C. Errors of omission
• D. Compensating errors

Answer 1

Answer: (C)

Errors of omission

Mistake in transferring the balance of an account to the trial balance or omitting to write ,the balance of an account in the trial balance is error of omission. When the transactions are partially or completely omitted from being recorded this is known as an error of omission.