Which of the following error is an error of omission?

Sale of Rs.800 was written in the purchase journal.

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Wages paid to Sohan have been debited to his account.

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Total of sales journal not posted to the sales account.

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Total of purchases journal posted to the sales account.

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Solution

The correct option is C Total of sales journal not posted to the sales account.
Option C is correct.
The errors of omission may be committed at the time of recording the transaction in the books of original entry or while posting to the ledger.
When a transaction is completely omitted from recording in the books of original record, it is an error of omission.
The total of sales journal not posted to the sales account is error of omission as the transaction is not recorded in sales account.

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Similar questions

Q. Correct the following errors in Hari’s Books:
(i) Credit sale of ₹ 132 to R. Krishan correctly entered in Sales Journal but posted to his account as ₹ 312.
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Q. A few errors committed in Antrut's books of account are given below. State which errors would affect the trial balance.
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select the correct answer from the options given below -

Q. A few errors committed in Amrut's books of account are given below. State which errors would affect the trial balance.
(1) Sales of Rs

950

to Ram completely omitted from books of account.
(2) Purchases of Rs

720

from Shyam entered in the purchases journal as Rs

700

.
(3) Purchases Journal is overcast by Rs

1, 000

(4) Sales returns journal is under cast by Rs

200

.
(5) Amount paid to Agarwal wrongly posted to the debit to Mittal's account.
(6) Bank overdraft shown under debit column in the Trial Balance.
(7) Sales of Rs

500

to Sadiq entered in sales journal as sales to Mushtaq.
(8) Wages paid for installation of machinery debited to wages account.
Select the correct answer from the options given below.

Trial balance of Radhika did not agree. Radhika put the difference to suspense account. subsequently she located the following errors.

1) Furniture purchased for Rs 6,000 was posted to purchases account as Rs 600.
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3) Wages paid for installation of Machinery Rs 750 was posted to wages account.
4) Purchased material Rs 8,000 and wages Rs 2,000 were used for construction of building not recorded in the books.
5) Total of sales returns book Rs 2,000 was not posted to the ledger.
6) Old Furniture sold to Dinesh at its book value of Rs 2,500 was recorded through sales book.

Q. Give rectifying Journal entries for the following errors:
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