Explain the errors of commission and give two examples with measures to rectify them

Explanation

Errors of Commission: If a wrong quantity is entered either within the Journal or within the Subsidiary Books, the balance can tally as a result of constant quantity (though wrong) are going to be announce in each the accounts littered with the dealings.

For example, sale of products to Ram on credit for ₹420 has been entered within the Journal as ₹240. once the entry is announce to Ledger, clerking are going to be completed with ₹240, Ram being debited with ₹240, and sales account being attributable with ₹240. In Spite of the quality in each the accounts, the balance can tally.

Measures to Rectify Errors of Commission

Let us contemplate the primary example.

Sales come back from Megha Rs 1,600 were announce to her account as Rs 1,000. this is often a mistake of commission.
The rectification entry for the on top of error are going to be
Suspense A/c Dr. 600 To Megha 600 (Being sales come back from Megha Rs one,600 were announce to her account as Rs one,000 currently rectified)

Let us contemplate the second example.

Cash received from Karim Rs 6,000 announce to Nadim. this is often a mistake of commission.

The rectification entry for the on top of error are going to be

Nadim Dr. 6000 To Karim 6000 (Being money received from Karim Rs 6,000, wrong announce to Nadim’s account currently rectified).