EPFO APFC • General Studies • 2023 • Q.45
Accountancy & AuditingMedium
45. Which one of the following is not an error
of commission?
(a) Overcasting of sales book
(b) Credit sales to Ramesh r 5,000
credited to his account
(c)
Wrong balancing of machinery
account
• (d) Cash sales not recorded in cash
book
Syllabus Connection
Principles of Accountancy: Accounting concepts & conventions, double-entry bookkeeping, journal, ledger, trial balance, depreciation, final accounts preparation (trading, P&L, balance sheet), company accounts & share capital, Accounting Standards (AS & Ind AS). (APFC)
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