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.

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1 Answers

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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