Which of the following is not a type of error? MCQ with Answer and Explanation

Which of the following is not a type of error?
A. Error of principle
B. Error of commission
C. Error of interpretation
D. Error of omission
Answer: Option C
Solution (By JKSSB Mock Tests)
Common errors in accounting are error of principle, omission, commission, and compensating error. Error of interpretation is not a standard classification.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Integrated Goods and Services Tax' on imports is levied under:
A. Customs Tariff Act
B. IGST Act
C. Both A and B
D. Only Customs Act

Correct Answer: Option C


Explanation:
IGST on imports is levied under IGST Act read with Customs Tariff Act.

Question #2
A company's quick ratio is 1:1, current assets ₹2,00,000, inventory ₹40,000. Current liabilities are:
A. ₹2,00,000
B. ₹1,60,000
C. ₹40,000
D. ₹1,00,000

Correct Answer: Option B


Explanation:
Quick assets = Current assets - Inventory = 2,00,000 - 40,000 = 1,60,000. Quick ratio = QA / CL = 1:1, so CL = ₹1,60,000.

Question #3
S1: Internal check is a system of routine checks. S2: Internal check is conducted by external auditors. Which statement(s) is/are correct?
A. S2 only
B. S1 only
C. Both S1 and S2
D. Neither S1 nor S2

Correct Answer: Option B


Explanation:
Internal check is a routine system where the work of one employee is automatically checked by another to prevent errors and frauds. It is an internal management function, not conducted by external auditors. S1 is correct, S2 is incorrect.