CIMA BA3 · Chapter 7 · Question 8 of 10
A purchase invoice for $3,980 was recorded in the purchase day book as $3,890 and then posted from there to the ledger. What type of error is this?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Error of original entry
Explanation
The wrong amount was entered in the book of prime entry, so both the debit and the credit are posted at $3,890. This is an error of original entry and does not cause a trial balance difference, even though digits were transposed.
More Errors, the trial balance and suspense accounts MCQs
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