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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?
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A
Errors of omission
B

Errors of commission 

 

C
Errors of principle
D
Compensating error
2
What is an error of principle in accounting that does not affect the trial balance?
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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
3
What is the purpose of identifying and correcting errors in accounting that do not affect the trial balance?
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A
To ensure the accuracy of financial information
B

To increase profits

 

C
To reduce expenses
D
To improve employee morale
4
What is the impact of compensating errors on the trial balance?
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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
5
Which type of error in accounting affects the trial balance by recording a transaction in the wrong accounting period?
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A
Errors of omission
B

Errors of commission

 

C
Errors of principle
D
Errors of timing
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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