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Class : 11
Unit : Account


Write the meaning of “Error of Commission” with suitable example.


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Ans : Errors committed in the process of recording or posting, casting, carry forward and balancing either subsidiary books or ledger accounts, are called errors of commission. The following are the examples of errors of commission: a. Recording a wrong amount in a subsidiary book of journal. (Will not affect the agreement of trial balance.) b. Recording of a transaction in two or more subsidiary books. (Will not affect the agreement of trial balance.)
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