Question

Explain the errors of commission and give two examples with measures to rectify them.

Answer 1

Errors of commission are those errors which may be committed when transactions are recorded with wrong amounts, wrong balancing is done, wrong posting and/or wrong carrying forwarded is done. Here are some examples which will illustrate the errors of commission in detail.

Let us consider the first example.

Sales return from Megha Rs. 1,600 were posted to her account as Rs. 1,000. This is an error of commission.

The rectification entry for the above error will be

$\begin{array}{ccc}\text{Suspense A/c}Dr& 600& \\ \text{To Megha}& & 600\\ \text{(Sales return from Megha Rs. 1,600 were posted to her account as Rs. 1,000, now rectified)}& & \end{array}$

Let us consider the second example.

Cash received from Karim Rs. 6,000 posted to Nadim. This is an error of commission.

The rectification entry for the above error will be

$\begin{array}{ccc}\text{Nadim}Dr& 6,000& \\ \text{To Karim}& & 6,000\\ \text{(Cash received from Karim Rs. 6,000 wrongly posted to Nadim's account, now rectified)}& & \end{array}$