Question

A mistake in the casting of subsidiary books is __________.

• A. Errors of commission
• B. Errors of principle
• C. Compensating errors
• D. Errors of omission

Answer 1

Answer: (A)

Errors of commission

Error of commission is that where the amount is wrongly posted or amount is posted in a wrong account. Mistake in the casting of subsidiary books is also an error of commission. For example, sales day book total is carried forward as Rs.45600 instead of Rs.46500. It is an under casting of sales day book.