1.

State whether the following statement are True or False with reason :When a transaction is not recorded according to the principles of book-keeping the error is said to be an error of principle.

Answer»

This statement is True. 

The error of Principle is those where some basic principles of bookkeeping and accountancy are not properly followed while recording a business transaction. Eg.: Capital expenditure is shown as revenue expenditure or Vice-a-Varsa and they are called an error of principle.



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