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Question

Posting of wrong amounts to the accounts are classified as errors of .

A
omission
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B
commission
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C
casting
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D
principle
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Solution

The correct option is B commission
Errors of commission are those errors where wrong amounts are posted to the accounts. These errors will affect the trial balance.
Example - Credit sales to Mohan Rs. 10,000 were recorded as Rs. 1,000 in the sales book.

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