Question

Which of the following errors does not effect the trail balance. Error of partial omission, error of commission, error of principle and error of passing in wrong a/c but correct side. ​

Answer 1

Errors of principle are often simply accounting entries recorded in the incorrect account. The amounts are often correct, unlike an error of original entry. Oftentimes, the error of principle is a procedural error, meaning that the value recorded is correct but the entries are made in the wrong accounts.