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Trial Balance and Rectification of Errors — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountTrial Balance and Rectification of Errors4 Marks
Question
Give two examples of errors of commission?
✓

Answer

Errors of Commission refer to those errors that are committed when transactions are recorded with wrong amounts; wrong balancing or wrong posting and/ or wrong carrying forwarding is done. Below given are the examples of error of commission.
  1. Goods purchased worth ₹ 20,000 on credit are recorded in the Purchases Book as ₹ 10,000.
This transaction should have been recorded in the Purchases Book with an amount of ₹ 20,000; however, it was recorded as ₹ 10,000. This is an error due to wrong recording of amount.
  1. Total of Sales Book is carried forward as ₹ 5,000 instead of ₹ 500.
In this case, wrong amount is carried forwarded from one accounting period to another or from an end of one page to the beginning of another page. This is referred to as an error of carrying forward.

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