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Income Side of Statement of Profit and Loss

Which of the ...

Question

Which of the following errors is an error of commission?

A

Sales of Rs. 1,000 was recorded in the purchase journal.

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B

Salary paid to Mohan and Vikas have been debited to their personal accounts.

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C

The total of sales journal has not been posted to the sales account.

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D

Repairs to building have been debited to building account.

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Solution

The correct option is D Repairs to building have been debited to building account.
Option D is correct answer.
Error of commission is that when there is an error in posting of an amount or there is an error in posting in the correct account.
Here repairs to building have been debited to building account which is an error of posting in wrong account.

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Similar questions

Q. Which of the following errors will affect the Trial Balance?
(i) The total of the Sales Book has not been posted to the Sales Account.
(ii) ₹ 1,000 paid as installation charges of a new machine has been debited to Repairs Account.
(iii) Goods costing ₹ 4,000 taken by the proprietor for personal use have been debited to Debtors’ Account.
(iv) ₹ 1,000 paid for repairs to building have been debited to Building Account.

Q. Give rectifying journal entries for the following errors:
(a) Sale of goods to Madan ₹ 6,000 were entered in the sales book as ₹ 600.
(b) A credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the sales book.
(c) Repairs to building ₹ 300 were debited to building account.
(d) ₹ 2,050 paid to Rohit is posted to the debit of Mohit's account as ₹ 5,020.
(e) Purchase return book is overcast by ₹ 400.

The following errors were found in the book of Rajan & Sons. Give the necessary entries to correct them.

(i) Repairs made were debited to building account Rs. 100.

(ii) Rs. 200 paid for rent, debited to landlord's account.

(iii) Salary Rs. 250 paid to a clerk due to him has been debited to his personal account.

(iv) Rs. 200 received from Rina & co has been wrongly entered as from Reena & Co.

(v) Rs. 1,400 paid in cash for a typewriter was charged to office expenses account.

(vi) Credit sales to Mohan Rs. 7,000 were posted to Karan.

(viii) Credit purchase from Rohan Rs. 9,000 were posted to Gobind.

(viii) Goods returned to Rakesh Rs. 4,000 were posted to Naresh.

(ix) Goods returned from Mahesh Rs. 1,000 were posted to Manish.

(x) Cash sales Rs. 2,000 were posted to commission account.

Q. Give rectifying Journal entries for the following errors:
(i) Sales of goods to Madan ₹ 6,000 were entered in the Sales Book as ₹ 600.
(ii) Credit purchase of ₹ 1,500 from Ajay has been wrongly passed through the Sales Book.
(iii) Repairs to building ₹ 300 were debited to Building Account.
(iv) ₹ 2,050 paid to Rohit is posted to the debit of Mohit’s Account as ₹ 5,020.
(v) Purchases Return Book is overcasted by ₹ 400.

Q. Rectify the following errors:-
(a) ₹ 500 paid for the purchases of Radio set for the proprietor debited to General expenses account.
(b) Goods sold to Ram for ₹ 300 have been entered in the purchase book. However the account of Ram stands correctly posted.
(c) An amount of ₹ 50 paid to Kewal has been credited to the account of Kanwal.
(d) A sum of ₹ 450 paid as rent has been debited to Landlord's personal account.
(e) Wages paid for the month ₹ 300 was posted twice.
(f) Sales return book was undercast by ₹ 10.
(g) Goods for ₹ 100 have been returned by a customer. These have been taken into stock but no entry in respect thereof has been made in the books.
(h) Repairs ₹ 500 debited to machinery account as ₹ 550.

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