Which of the following errors are errors of commission?

I. A cheque paid to Adam debited to Adam's account.

II. Credit sales to Eva credited to sales account but debited to Eve's account.

III. Furniture repairs debited to furniture account.

IV. Credit purchases from Manu credited to Manu's account.

  • A A cheque paid to Adam debited to Adam's account.
  • B I and II
  • C I and IV
  • D II and IV
  • E III and IV
waec 2016accounting

The correct answer is A. A cheque paid to Adam debited to Adam's account.

error of commission; a mistake that consists of doing something wrong, such as including a wrong amount, or including an amount in the wrong place. Example; If we debit or credit an account, other than the correct account, but with the correct amount, the total debits and credits in the ledger will remain equal and hence the trial balance will not disclose the error.

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