Difference between Error of Omission and Error of Commission

It is a common occurrence to experience accounting errors while recording transactions in a business. Errors of omission and errors of commission are two types of accounting errors that are most often witnessed.

Although these two errors sound similar, they are in principle different from each other.

Errors of omission occur when there is a complete or partial omission of a transaction in the accounts.

This can happen when the accountant forgets to record the transaction in either debit or credit side, which leads to partial omission and on both debit and credit side, which is complete omission.

Errors of commission occur when a transaction is incorrectly recorded in the record books. This error results due to credit/ debit from the incorrect accounts instead of correct accounts.

Let us learn some of the differences between the errors of omission and errors of commission.

Errors of Omission

Errors of Commission


Errors of omission are defined as those errors that result from a partial or complete omission of a transaction from the account books.

Errors of commission are defined as those errors that occur due to incorrect recording of transactions in the account books.

Occurs due to

Errors of omission occur due to mistakes on the part of the accountant in recording the transaction.

Errors of commission occur due to negligence, carelessness or a lack of knowledge of the accountant involved in recording of transactions.

Ways to rectify the mistake

Errors can be rectified in errors of omission by simply rewriting the entry.

Errors can be rectified in errors of commission by either debiting or crediting the incorrect account and posting to the correct account.

Agreement of Trial Balance

In errors of omission, complete omission will result in trial balance agreement, while partial omission will not result in agreement of trial balance.

In errors of commission, the trial balance may or may not agree.

This article was all about the topic of Difference between Error of Omission and Error of Commission, which is an important topic for Commerce students. For more such interesting articles, stay tuned to BYJU’S.

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