20 Cases of Analysis of Types of Errors
| Transaction with error | Type of error | |
|
1 |
Repairs on machinery ₹ 1,400 debited to Machinery account as ₹ 2,400. | Principle,
Commission |
| 2 | Depreciation provided on machinery ₹ 4,000 was not posted. | Omission of posting |
| 3 | Repairs on overhauling of second hand machinery purchased ₹ 2,000 was debited to Repairs account as ₹ 200. | Principle,
Commission |
| 4 | Goods withdrawn by proprietor for personal use ₹ 800 were not posted to Drawings account. | Omission of posting |
| 5 | Machinery purchased on credit from Raman for ₹ 20,000 recorded through Purchases Book as ₹ 5,000. | Principle,
commission |
| 6 | Bad debts written off ₹ 5,000 were not posted. | Omission of posting |
| 7 | Sale of old machinery at book value ₹ 3,000 was credited to sales account as ₹ 5,000. | Principle,
Commission |
| 8 | Furniture purchased for ₹ 10,000 wrongly debited to purchases account. | Principle |
| 9 | Depreciation provided on machinery ₹ 4,000 was not posted to Depreciation account. | Omission of Posting |
| 10 | Goods withdrawn for personal use by the proprietor ₹ 2,000 were not recorded in the books. | Complete Omission |
| 11 | Furniture purchased from Sham ₹ 5,000 was recorded through purchases book as ₹ 50,000. | Principle,
Commission |
| 12 | Old machinery sold for ₹ 2,000 to Manish recorded through sales book as ₹ 1,800. | Principle,
Commission |
| 13 | Old machinery sold for ₹ 2,000 to Manish posted to the credit of Manish as ₹ 1,200. | Commission |
| 14 | Depreciation provided on machinery ₹ 4,000 was posted as ₹ 400. | Commission |
| 15 | Bill receivable for ₹ 2,000 received from a debtor was posted as ₹ 3,000. | Commission |
| 16 | Discount allowed to a debtor ₹ 100 on receiving cash from him was posted as ₹ 50. | Commission |
| 17 | Cash received from Ravish ₹ 8,000 posted to his account as ₹ 5,000. | Commission |
| 18 | Goods withdrawn by proprietor for personal use ₹ 800 were posted as ₹ 300. | Commission |
| 19 | Discount allowed to a debtor ₹ 100 on receiving cash from him was not posted to discount account. | Omission |
| 20 | Credit purchases from Sham ₹ 5,000 were recorded in sales Book. | Principle |