Multiple choice

Which of the following errors is an error of omission?

  1. Sale of Rs. 5,000 was written in the purchases journal.

  2. Wages paid to Shyam have been debited to his account.

  3. The total of the sales journal has not been posted to the sales account.

  4. None of these
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

An error of omission occurs when a transaction is completely left out of the books - either partially recorded or entirely forgotten. When the total of the sales journal is not posted to the sales account, the entire sales transaction is omitted from the ledger, even though individual entries may exist. This is a complete omission because the ledger never reflects those sales. The other options involve recording errors (wrong account), not omissions.

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