Which of the following is not an example of clerical or technical error?
A
Misappropriation of cash
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B
Errors of omission
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C
Error of commission
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D
None of the above
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Solution
The correct option is A Misappropriation of cash Option A is correct.
The errors which are committed by accounting clerks are known as clerical errors.They are also known as technical errors.These errors are committed while recording financial transactions and take place due to the carelessness of clerk.