Question

give an example for error of commission​

Answer 1

Answer:

error of commission is an error that occurs when a bookkeeper or accountant records a debit or credit to the correct account but to the wrong subside via account or ledger. for example, money that has been received from a customer is credited properly to that accounts receivable amount, but to the wrong customer

Answer 2

ANSWER :

The errors or mistakes which arise due to some positive act on the part of the person responsible for maintenance of books of accounts are known as Errors of commission. Errors of commissions are generally committed because of lack of proper accounting knowledge, ignorance and careless less of accounting staff .

An example for Error of commission is :-

• ★ Posting of a wrong amount in a ledger account from subsidiary book.

This error is an example of error of commission. It is an error affecting the agreement of Trial Balance or error disclosed by Trial Balance.

• ✎ Suppose, goods worth Rs. 60,000 have been purchased from M/S Narendra Traders by Mr. Atul. If is has been correctly entered in the subsidiary book, named Purchase Book by Mr. Atul; but while posting to M/S Narendra Traders' credit, the amount posted is Rs. 6,000 instead of Rs. 60,000. That means, an wrong amount has been credited to M/S Narendra Traders' A/C. It is an error of commission.