________ arises due to some positive act of commission on the part of the person responsible for the maintenance of the books of account.

Errors of principle

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Complete omissions

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Compensating errors

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Errors of commission

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Solution

The correct option is D Errors of commission
An error of commission arises due to some positive act of commission on the part of the person responsible for the maintenance of the books of account. An error of commission arises when there is wrong posting, the wrong amount posted in the wrong account, etc.

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Similar questions

A. Consignment A/c To Commission A/c	Dr.
B. Consignment A/c To Consignor A/c	Dr.
C. Commission A/c To Consignment A/c	Dr.
D. Consignor A/c To Commission A/c	Dr.

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