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WAEC Book Keeping 2025 Objective — Question 30

Question 30 of 42 from the West African Examinations Council (WAEC) Book Keeping 2025 Objective paper, with the correct answer and a full explanation.

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A payment of N10,040 to a creditor entered in the books as N10,400 is an error of:

  • A. Principle
  • B. Omission
  • C. Complete reversal
  • D. Original entryCorrect

Explanation

When the wrong amount (though correctly classified) is entered in the books of original entry, it is called an error of original entry.

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