Question
What are errors of Omission?

Answer

If a transaction remains altogether unrecorded either in the Journal or in Subsidiary Books, it will be termed as an error of omission. Such an error will not affect the agreement of a Trial Balance, as neither the transaction has been entered on the debit side of an account nor on the credit side of any other account.

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Is Reserve a charge against profit or an appropriation of profit? Discuss.
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b.
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c.
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d.
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e.
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g.
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