Accounting · Rectification of Errors
Which of the following errors is NOT an example of a clerical error?
- 1Purchases of Rs. 8,700 are not entered in the purchases book.
- 2The amount spent on the inauguration ceremony of a new factory building is debited to Factory Building A/c.✓
- 3Sales of Rs. 5,200 are recorded in sales book but not posted to the customer's ledger account.
- 4Amount received from customer Mr. Shyam is wrongly debited to his account.
Correct answer
The amount spent on the inauguration ceremony of a new factory building is debited to Factory Building A/c.
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