Give two examples of errors of commission?
Errors of commission are committed due to wrong posting of transactions, wrong totalling, or wrong balancing of the accounts. These errors are clerical in nature and often affect the trial balance.
The two examples based on the context are:
- Wrong Recording in Ledger: For instance, Raj Hans Traders paid ₹25,000 to Preetpal Traders. While the transaction was recorded correctly in the cash book, Preetpal's account was debited with only ₹2,500 during posting.
- Wrong Totalling or Balancing: Errors caused due to incorrect totalling of accounts or wrong balancing of the ledger accounts constitute errors of commission.
Explanation
According to the context (Section 6.4.2), errors of commission arise from clerical mistakes like wrong posting, casting, or balancing. The text explicitly provides the example of Raj Hans Traders to illustrate wrong posting (recording ₹2,500 instead of ₹25,000). Additionally, the definition lists 'wrong totalling or wrong balancing' as specific types of these errors, which serves as a second valid example found in the text.
Solution Steps
Step 1: Define Errors of Commission using the provided text (wrong posting, totalling, balancing).
Step 2: Extract the specific numerical example involving Raj Hans Traders and Preetpal Traders (₹25,000 vs ₹2,500).
Step 3: Identify a second example from the definition list, such as 'wrong totalling or wrong balancing of accounts'.