Question

Error of commission arises when _________.

• A. any transaction is incorrectly recorded, either wholly or partially
• B. any transaction is left wholly
• C. any transaction is recorded in a fundamentally incorrect manner
• D. none of these

Answer 1

The correct option is A any transaction is incorrectly recorded, either wholly or partially

Error of commission is that when any transaction is incorrectly recorded either wholly or partially. These are clerical error and affect the trial balance. For example, an amount of $Rs.460$ is recorded as $Rs.640$.