rectification of errors in accounting

___________ are the errors committed by persons responsible for recording and maintaining accounts of a business firm in the course of accounting process

Which of the following error can be disclosed by trial balance?

Accounting errors may be in the form of and due to-

Unintentional omission or commission of amounts accounts in the process of recording transactions are known as-

An agreement of the trial balance does not prove that-

Errors other than_____ are called clerical errors.

______arise as a result of some act of omission on the part of the person responsible for the maintenance of books of account

When any particular transaction has not at all been entered in the journal or in the book of original entry, it cannot be posted into the ledger at all, such error are known as-

_________ arises due to some positive act of commission on the part of the person responsible for the maintenance of the books of account

_______ are neutralizing in nature, hence one error is compensated by other error or errors of opposite nature.

Mistake in balancing an account is-

Mistake in transferring the balance of an accounts to the trial balance or omitting to write the balance of an account in the trial balance is……

Wages paid for installation of machinery debited to wages account. This is-

making an entry on the wrong side is-

A mistake in the casting of subsidiary books is-

Which of the following will disturb the balancing of the trial balance?

Compensating errors not affect the agreement of-

If accountant does not post the journal entry in journal, it will be classified as-

Error of commission arises when-

If purchase amounting to$ 12,000 Posted as $ 2,000 and sales amounting to $12,000 posted as $ 2,000 then it will be classified as-

Accounting errors can be classified into-

Clerical errors are further classified into –

The difference in trial balance is transferred to __________ if the errors are not identified.

_________ is opened to rectify the entries in the next according period which involves nominal accounts

________ arise because of the failure to differentiate between capital expenditure and revenue expenditure and capital receipts and revenue receipts