Multiple choice

Which of the following is the example of an error of commission?

  1. A sum of Rs. 12,000 spent on the extension of a building was debited to building repairs A/c

  2. A sum of Rs. 2,000 received from S & Co. has been entered as received from R & Co.

  3. Machinery was purchased for Rs. 1,00,000 but the transaction was not recorded

  4. Rahul's A/c debited with Rs. 1,500 instead of Rs. 1,200 and Vijay's A/c debited with Rs. 1,700 instead of Rs. 2,000
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

This is the error of commission. It means the posting of an item is made to the correct side but of a wrong a/c i.e. here R & Co.'s a/c instead of S & Co.'s a/c.

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