Multiple choice

Salary paid for 11 months has been recorded but for the 12th month, which is outstanding, has not been recorded in the books. What type of error is this?

  1. Error of commission

  2. Error of omission

  3. Error of principle

  4. Compensatory error

Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

The 12th month's salary is not recorded in the books of original entry. Both it's debit and credit aspects have be omitted.