Which of these mistakes qualifies as an error of omission?

Show Answers

A sale worth ₹100 was mistakenly entered in the Purchases BookWages paid to Mohan were incorrectly charged to his personal accountThe sales journal total was not posted to the Sales LedgerExpenses for building repairs were wrongly debited to the Building AccountNone of the above

Explanation

An error of omission happens when a transaction is completely or partially left out from the accounting records. In this case, failing to post the total from the sales journal to the Sales Account is an omission, because the transaction was recorded but not transferred to the ledger, making option C the correct answer.