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WAEC Accounting 2024 Objective — Question 30

Question 30 of 50 from the West African Examinations Council (WAEC) Accounting 2024 Objective paper, with the correct answer and a full explanation.

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A credit purchase of D63 from Kofi has been entered in his accounts as D16. This is an error of

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

Explanation

Recording the wrong amount for a genuine transaction, while posting it to the correct accounts, is an error of original entry.

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