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. I and II
B. I and IV
C. II and IV
D. III and IV
Correct Answer: Option A
A. I and II
Explanation
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. For 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.
