What is an error of commission?

• A. Wrong amount posted to the wrong account
• B. Correct amount posted to the correct account on the correct side
• C. Correct amount posted to the correct side of the incorrect account
• D. Omitting an entry entirely

Answer: (C)

An error of commission happens when the transaction is recorded with the correct amount and on the correct side of the account, but posted to the wrong account within the same class (for example, posting a supplier payment to the wrong supplier’s account). The key feature is misallocating the entry to the wrong account, while the amount and the debit/credit side are correct.

In this case, the amount is correct and the entry is on the proper side, but it’s recorded in an incorrect account, which matches the described situation.