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Question

Legal expenses paid to Mohan is debited to his personal account. This is an example of error _________.

A
duplication
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B
omission
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C
commission
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D
principle
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Solution

The correct option is C commission
Legal expenses paid to Mohan need to be debited to legal expenses account not to the personal account. It is an error of commission.
Rectification entry has to be passed as:

Legal Expenses A/c Dr.
To Mohan A/c

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