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Errors That Do Not Affect The Trial Balance - SS1 Accounting Past Questions and Answers - page 1

1

Which type of error in accounting does not affect the trial balance? 

A

Errors of omission

B

Errors of commission 

 

C

Errors of principle

D

Compensating error

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2

What is an error of principle in accounting that does not affect the trial balance?

A

Recording an incorrect amount for a transaction

B

Recording a transaction in the wrong accounting period 

C

Not following an accounting principle

D

Recording a transaction twice

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3

What is the purpose of identifying and correcting errors in accounting that do not affect the trial balance?

A

To ensure the accuracy of financial information

B

To increase profits

 

C

To reduce expenses

D

To improve employee morale

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4

What is the impact of compensating errors on the trial balance?

A

They cause an imbalance in the trial balance

B

They cancel each other out and the trial balance remains accurate 

C

They affect only the credit side of the trial balance

D

They affect only the debit side of the trial balance

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5

Which type of error in accounting affects the trial balance by recording a transaction in the wrong accounting period?

A

Errors of omission

B

Errors of commission

 

C

Errors of principle 

D

Errors of timing

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6

How can an error of principle in accounting affect a company's financial statements?

 

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7

What is the difference between an error of omission and an error of commission in accounting?

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