Example for error of commission
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An error of commission occurs when an amount is entered right and in the correct account but the value is wrong–i.e. it's subtracted instead of added or vice versa. For example, a payment is applied to the wrong invoice. The amount owing by the client will still be correct in the trial balance, obscuring the mistake.
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What are commission errors?
a category of human error in which an operator performs an incorrect or additional action, such as pressing a control button twice, leading to inappropriate or duplicate performance of a function.
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