Which error can be corrected by adjusting the accounting records?

The correct answer is that all of the options can be corrected by adjusting the accounting records. Each type of error mentioned has distinct characteristics, but they all affect the accuracy of financial records and can be rectified through appropriate adjustments.

A single-entry error occurs when a transaction is only partially recorded, which can misstate accounts. Adjusting the records allows for the missing entry to be added, thus ensuring the financial statements reflect the true nature of the transactions.

A transposition error is where two digits are reversed in a number (e.g., recording 54 instead of 45). This type of error can be easily identified and corrected by making adjustments to the affected accounts, aligning them with the accurate figures.

An omission error happens when a transaction is entirely left out of the records. Adjusting the accounting records allows for the insertion of the omitted transaction, thereby ensuring that the financial statements include all relevant information.

Since adjustments can be made for all these types of errors, they are all correctable through the accounting records.