JAMB Accounting 2018 Objective — Question 8

Question 8 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2018 Objective paper, with the correct answer and a full explanation.

Which of the following affects the accuracy and authenticity of the trial balance?

A. Error of omission
B. Error of commission
C. Error of transpositionCorrect
D. Error of original entry

Explanation

Error of transposition is the error committed while trying to transpose the record to an account, e.g. by recording wrong figures — this affects the trial balance's accuracy.

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