A sales for N2570 was recorded in the sales day book as N2750. The error committed was?

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