_________ are the errors committed by persons responsible for recording and maintaining accounts of a business firm in the course of accounting process.

The correct option is B Accounting errors
Errors are those which are happened while recording the transaction in the books of account unintentionally. As recording of transactions are done by the junior accountant, there are chances of having the errors. Errors in accounting are classified as:

1) Error of principle

2) Error of Omission

3) Error of Commission

4) Compensating error