GCEFinancial AccountingTrial Balance and Errors2019

The following errors were found after a trial balance was extracted. Which one is an error of principle?

AMotor vehicle repairs of ₦75,000 debited to Motor Vehicle accountCORRECT
BRent paid of ₦30,000 debited to rent account twice
CA sale of ₦12,000 to Chukwu posted to the account of Emeka
DDiscount allowed of ₦500 omitted from the books entirely
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Why the answer is A, and why the others tempt you.
An error of principle occurs when a transaction is posted to an account of the wrong class or type, violating accounting principles. Debiting motor vehicle repairs (a revenue expense) to the Motor Vehicle account (a capital/asset account) is a classic error of principle. The other options represent errors of duplication, commission, and omission respectively.
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