Question

What is an error of commission?

Answer 1

An error of commission occurs when an incorrect amount has been recorded in the correct subsidiary book or a correct amount has been recorded in an incorrect subsidiary book.

It may also occur due to recording of the correct amount to the wrong side of the account or vice versa, and also from recording the same transaction twice.

These errors occur due to the negligence of accountants and are therefore also known as clerical errors.

Also read:

• Errors of Commission
• Errors of Omission

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