Which of the following errors is an error of omission?
AThe total of the sales journal has not been posted to the Sales Account
BRepairs to buildings have been debited to buildings account
CWages paid to Mohan have been debited to his account
DSale of ` 100 was recorded in the Purchases Journal
Correct answer
A. The total of the sales journal has not been posted to the Sales Account
Explanation
Error of omission occurs when a transaction is entirely omitted from record in the original books partially omitted while posting. Therefore, omission of posting of the sales journal to the Sales Account is an error of omission.