Question

Rent paid rs 4500 was posted to rent accounts as rs 5400 which is the error occurred here

Answer 1

The error that has occurred here is Error by Oversight.

Error by oversight is usually an unintentional mathematical error, which happens at the time of preparation of a financial statement.  

In the above example, 4,500 has been recorded as 5,400, where the first two digits have been interchanged by mistake. Cross-checking by a third party, before final posting or closing of financial statements, play an important role here, when such errors may be detected and corrected.

Answer 2

error by oversight....