Glossary
Error of commission
Posting the right amount to the wrong account of the same type.
What it means
An error where the correct amount is posted to the wrong account of the same class; it does not affect the trial balance.
Example
A payment from customer A is posted to customer B's account.
Why it matters
The trial balance still agrees, so this error also escapes it.
In practice
An error of commission posts the correct amount to the wrong account of the same type. The trial balance still balances. A typical case is debiting the wrong customer, for example RM250 posted to J. Smith's account instead of J. Smyth's. Both are customers, so the class of account is right, but an individual balance is wrong. Correction is a simple journal entry moving the amount from the wrong account to the right one.
Students often confuse it with an error of principle. In an error of commission the account is the right type but the wrong individual. In an error of principle the account is of an entirely wrong type, such as an asset treated as an expense. If two customers have been confused, it is commission. If an expense and an asset have been confused, it is principle.
If you lose marks naming the errors, one of our teachers can practise error-correction questions with you until the labels come easily. Book a trial class.
Related terms
Syllabus reference: Cambridge 0452 and 0985, syllabus for 2027 to 2029, sub-topic 3.1 The trial balance (page 13).
Definitions here are general accounting explanations for study. For your board's exact wording, see its official syllabus via Sources.
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