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Error of commission
Error of omission
Compensating error
Error of principle
Provision for bad & doubtful debts is created to find out the anticipated losses that can occur due to insolvency of the debtor. This is a provision taken under the head liability which is inadequately noted hence error of principle.
Report error
akshay ghosh
It is error of partial omission
Since the provision is inadequately created hence it is an error of principle.
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