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NABTEB Book Keeping 2015 Objective — Question 30

Question 30 of 40 from the National Business and Technical Examinations Board (NABTEB) Book Keeping 2015 Objective paper, with the correct answer and a full explanation.

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A payment of #10,040 to a creditor entered in the books as #10,400 is an error of

  • A. principle
  • B. omission
  • C. complete reversal
  • D. original entryCorrect

Explanation

Recording an incorrect figure from the outset (entering #10,400 instead of #10,040) is an error of original entry.

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