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WAEC Accounting 2018 Objective — Question 13

Question 13 of 50 from the West African Examinations Council (WAEC) Accounting 2018 Objective paper, with the correct answer and a full explanation.

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An amount of Le2,000 received from a customer, Kofi has been credited to another customer, Kofigo's account. This is

  • A. an error of principle
  • B. an error of commissionCorrect
  • C. an error of original entry
  • D. a complete reversal

Explanation

Posting an amount to the wrong customer's account (of the same class — both are personal/customer accounts) is an error of commission.

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