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Question
Give two examples of errors of commission?
Solution
The two examples of error of commission are as follows:
1. Posting of wrong amount - Goods for Rs. 9000 have been purchased from mohit.
However, while posting to Mohit's credit in the purchase book, if the amount posted is Rs. 900 in place of Rs. 9000, the trial balance will be different.
2. Posting on the wrong side - Goods for Rs. 5000 have been purchased from Ram.
Instead of posting it to the credit side, the entry was recorded on the debit side of Tam's a/c, making the trial balance increase the credit by Rs. 5000.
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