The type of error related to not recording office supplies usage is classified as what?

The correct classification for an error related to not recording office supplies usage is a deferral error.

Deferral errors occur when expenses that should be recognized in the current period are instead recorded in a future period, or when revenues expected to be recognized in the current period are postponed. In this case, failing to account for the usage of office supplies means that the expense associated with those supplies is deferred until a later period when it should have been recognized immediately. This misrepresentation impacts the financial statements by overstating assets (remaining office supplies) and underreporting expenses, thus affecting net income.

In contrast, accrual errors typically involve incorrectly recording revenue or expenses when they are incurred, rather than when cash is exchanged. A prior period error pertains to mistakes made in a previous reporting period that require correction in the current period's financial statements. Since this scenario specifically involves the timing of expense recognition related to supplies, it is accurately categorized as a deferral error.