A. error of principle
B. error of commission
C. error of original entry
D. compensating error
Correct Answer:
Option C – error of original entry
Explanation
An error of original entry occurs when an incorrect amount is posted to the correct account. A particular example of an error of original entry is a transposition error where the numbers are not entered in the correct order. This type of error deals directly with the wrong use of figures
Classification Of Tests
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Evaluation & Purposes
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Strengths and Weaknesses of Multiple-Choice Items
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Class Frequency Analysis
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Concept And Characteristics Of Continuous Assessment
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