Which is a type of error?

Which is a type of error?

• A. Principle
• B. Original entry
• C. Commission
• D. Transposition

Answer: (C)

Errors of commission are mistakes made in posting to the wrong account within the same class or recording the wrong amount for the same transaction. This category covers situations where the correct type of account is affected, but the entry is incorrect in one of those accounts or in the amount. For example, posting a purchase to the supplier’s account of a different supplier, or recording the wrong figure for a valid transaction. This is why it’s the best answer here: the question is asking for a type of error, and commission specifically describes posting errors that occur during the recording process, rather than fundamental misapplications of principles, errors in the original journal entry, or digit transpositions. To contrast the others: an error of principle arises when accounting principles are violated (like treating capital expenditure as revenue expenditure). An error of original entry happens when the mistake occurs in the initial journal entry itself. A transposition error is a numeric slip where digits are swapped.

Errors of commission are mistakes made in posting to the wrong account within the same class or recording the wrong amount for the same transaction. This category covers situations where the correct type of account is affected, but the entry is incorrect in one of those accounts or in the amount. For example, posting a purchase to the supplier’s account of a different supplier, or recording the wrong figure for a valid transaction.

This is why it’s the best answer here: the question is asking for a type of error, and commission specifically describes posting errors that occur during the recording process, rather than fundamental misapplications of principles, errors in the original journal entry, or digit transpositions.

To contrast the others: an error of principle arises when accounting principles are violated (like treating capital expenditure as revenue expenditure). An error of original entry happens when the mistake occurs in the initial journal entry itself. A transposition error is a numeric slip where digits are swapped.