I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider

Errors of commission

 are where the bookkeeper makes a mistake in carrying out their task of recording 

transactions in the accounts. 

 

Here are two common types of errors of commission. 

(a) 

Putting a debit entry or a credit entry in the wrong account. For example, if telephone expenses 

of $540 are debited to the electricity expenses account, an error of commission would have 

occurred. The result is that although total debits and total credits balance, telephone expenses are 

understated by $540 and electricity expenses are overstated by the same amount. 

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