Multiple choice

Which of the following errors is an error of omission?

  1. Purchase of Rs. 2,000 has been recorded in the Sales Return Book.

  2. Repairs to machinery have been debited to Machinery Accounts.

  3. The total of purchase journal has not been posted to the Purchase Account.

  4. Legal charges paid to Mr. Lawyer have been debited to his account.

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

Correct Answer: The total of purchase journal has not been posted to the Purchase Account. When an entry is not posted, it is error of omission.