An item of Rs. 38 has been debited to a personal account as Rs.83, it is an error of ______________.
A
principle
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B
omission
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C
recording
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D
commission
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Solution
The correct option is D commission Error of commission is that where an amount is wrongly posted in the ledger. These error will effect the trial balance and trial balance will be out of order. For example Rs.38 is debited as Rs.83. In this case trial balance will be out of order by Rs.45.