1. The problem asks to match List I (types of accounting errors) with List II (their descriptions). 2. Let's analyze each error type and match it with the correct description: - A. Compensating Errors: These occur when one error is offset by another error of equal amount but opposite effect. This matches description 3: "Writing a debit item on the credit side and a credit item on the debit side of equal amount." - B. Errors of Omission: These happen when a business transaction is completely not recorded. This matches description 1: "Not recording a business transaction." - C. Errors of Principle: These occur when a revenue item is charged to capital or vice versa, violating accounting principles. This matches description 2: "Charging a Revenue item to Capital." - D. Error of Commission: These are mistakes like posting a correct amount to the wrong account. This matches description 4: "Posting a correct amount to a Wrong Account." 3. Therefore, the correct matching is: A-3, B-1, C-2, D-4 4. Looking at the options, option c matches this exactly. Final answer: c. A-3, B-1, C-2, D-4