4.A credit sales of RM44 from Simon was entered in Simpson account, is the example of

• A. Error of commission
• B. Error of principle
• C.Original entry error
• D. Spelling error

5.Suspense account is _______________

• A. a permanent account
• B. to facilitate the preparation of financial statement when the trial balance is balance
• C. may exists due to more than one error only
• D. account is to be held until sufficient information is available for them to prepare and correct the accounts

6.Which of the following is correct for error of omission part of entry?

• A. The accountant has intention not to post the account
• B. The accountant post debit/ credit side only
• C. Is one type of error not affecting trial balance
• D. No need to open suspense account.