1. Transfer entries are intended to transfer an item of receipt or charges from account of a work in progress or a regular head of a/c to the account of another work or head, which one of the following is not related to transfer entry.
A In order to adjust by debit or credit to the proper head of A/c
B In order to correct an error of classification in the original account
C Transfer of expenditure of work completed
D There is objection to a transfer entry convening a number of adjustment and correction
