Writing 382 instead of 328 is which type of error?

1.Purchases including VAT are 71,000 TK; Purchase Returns are 2,000 TK. What is the amount of Purchase VAT?

2.What is the amount of Mr. Fahim's Opening Capital?

3.A Contra Entry occurs when— i. A debtor deposits money directly into the bank ii. Cash is deposited into the bank iii.Cash is withdrawn from the bank for business use Which one is correct?

4.Goods worth 40,000 TK were purchased from Rahman Brothers under the terms 2/10, net/30. This means— i. A discount of 800 TK will be received if paid within 10 days ii. A discount of 4,000 TK will be received if paid within 2 days iii. Payment must be made within 30 days Which one is correct?

5.What will be the Bank Balance as per the Cash Book for Jamuna Traders?

6.A Debit Memo is issued— i. When the bank charges a fee ii. When the bank makes a direct payment iii.When a cheque is dishonored Which one is correct?

7.Debiting the Building Account for building repair expenses is what kind of error?

8.Which of the following are shown on the Debit side of a Trial Balance?

9.What is the full form of GAAP?

10.Who is an internal user of accounting information?

11.According to which accounting principle is the Allowance for Bad Debts created?

12.Alternative names for Accounts Receivable are— i. Book Debts ii. Debtors iii.Balance of Purchase Ledger Which one is correct?