Skip to main content
O-LevelAccountingVerification of accounting records7707/12 · May/June 2021 · Q101 Mark

Which error is an error of original entry?

Asale of surplus office equipment on credit to Janet for $230 entered as $320 in both the disposal account and Janet's account
Bsale of surplus office equipment on credit to Janet for $230 entered in the office equipment account and Jason's account
Csale of surplus office equipment on credit to Janet for $230 entered in the sales account and Janet's account
Dsale of surplus office equipment on credit to Janet for $230 not entered in any accounts

✓ Correct answer

A: sale of surplus office equipment on credit to Janet for $230 entered as $320 in both the disposal account and Janet's account

Practise more questions on this topic

Oracle Prep sorts past-paper questions by topic, so you can drill Verification of accounting records and see which topics are most likely to come up next.

Sign up free →

About this question

Topic
Verification of accounting records, O-Level Accounting (syllabus 7707). Multiple choice, 1 mark.
Source
O-Level Accounting, May/June 2021 Paper 1 Variant 2, question 10.

Questions and mark schemes are from past examination papers and remain the copyright of the exam board. How Oracle Prep builds its content

Related Accounting questions

© 2026 Oracle Prep