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Errors In Accounting - SS1 Accounting Past Questions and Answers - page 1

1

Which of the following is an error of commission in accounting? 

A

Recording an expense as an asset

 

B

Not recording a transaction in the accounting records

C

Recording an incorrect amount for a transaction 

D

Recording a transaction twice

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2

Which of the following is an error of principle in accounting?

A

Not recording a transaction in the accounting records

 

B

Recording an expense as an asset

C

Recording an incorrect amount for a transaction

D

Recording a transaction twice

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3

What is the purpose of detecting and correcting accounting errors?

A

To ensure accurate financial statements

B

To increase profits 

C

To reduce expenses 

D

To improve employee morale

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4

Which of the following is an error of timing in accounting? 

A

Recording an expense as an asset

 

B

Not recording a transaction in the accounting records

C

Recording an incorrect amount for a transaction

D

Recording a transaction in the wrong accounting period

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5

Which type of error in accounting occurs when two or more errors cancel each other out?

A

Errors of reversal

B

Compensating errors

C

Errors in the original entry

D

Errors of omission

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6

What is an example of an error of omission in accounting?

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7

Why is it important to detect and correct accounting errors as soon as possible?

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