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Byju's Answer
Standard XII
Accountancy
Hidden Goodwill
Which of the ...
Question

Which of the following is an error of commission?

A
A sales of Rs.560 omitted to be recorded.
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B
A purchase of Rs.840 was wrongly posted.
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C
Treating charges as addition to asset.
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D
One error committed is compensated by another error.
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Solution

The correct option is C A purchase of Rs.840 was wrongly posted.
Error of commission is that where the amount is posted wrongly. These kind of errors will affect the trial balance. If an amount of purchases of Rs.840 is wrongly posted then, it is an error of commission.

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Q.

Rectify the following errors by passing entries:

(i) Rs.2,000 received from Ramesh wrongly entered as from Suresh.

(ii) The purchase Book was under cast by Rs.300.

(iii) Total of Sales return was under cast by Rs.500

Q. A few errors committed in Antrut'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 Minas account.
(6) Bank overdraft shown under debit column in the Trial Balance
(7) Sales of Rs. 500 to Sadiqentered 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 -
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 Rs950 to Ram completely omitted from books of account.
(2) Purchases of Rs720 from Shyam entered in the purchases journal as Rs700.
(3) Purchases Journal is overcast by Rs1,000
(4) Sales returns journal is under cast by Rs200.
(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 Rs500 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.
Q.

Which of the following account(s) will be affected, when an error is made in recording sales to Rahim of Rs. 336 wrongly recorded as Rs. 363?


Q. Sales to Meena of Rs 143 omitted to be recorded. This error __________ .
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