Question

What are errors of commission?
OF
Explain errors of commission,​

Answer 1

Answer:

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.

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 subsidiary account or ledger. For example, money that has been received from a customer is credited properly to the accounts receivable account, but to the wrong customer.