Question

An entry of $Rs.320$ has been debited to Vivek's account as $Rs.230$. It is an error of ______________.

• A. Commission
• B. Omission
• C. Principle
• D. None of the above

Answer 1

The correct option is A Commission

Error of Commission is that where an amount is wrongly posted. Like instead of amount of $Rs.450$ an amount $Rs.540$ or instead of $Rs.1000$, an amount of $Rs.100$ is mentioned.

In the given issue, amount of $Rs.320$ is wrongly debited as $Rs.230$. This will effect the trial balance by $Rs.90$. These errors are called error of commission.