CBSE · Class 11 · Accountancy · Trial Balance and Rectification of ErrorsAn error of commission occurs when:
Step-by-Step Solution
An error of commission occurs due to wrong recording, wrong posting, wrong balancing, or wrong casting. These errors happen inadvertently during the routine accounting process and can sometimes affect the agreement of the trial balance.
Detailed Options Breakdown
Option : A transaction is completely omitted from the books
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Trial Balance and Rectification of Errors.
Option 1: Principles of accounting are violated
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Trial Balance and Rectification of Errors.
Option 2: There is a clerical error like wrong posting or casting (Correct Answer)
Correct choice. Refer to the step-by-step verified solution guidelines above for details.
Option 3: A capital expenditure is treated as revenue expenditure
Incorrect choice. This distractor represents a common misunderstanding of the core principles of Trial Balance and Rectification of Errors.
💡 Study Guide: This question tests core syllabus concepts from Trial Balance and Rectification of Errors. For formulas, key summaries, and mock exam reference guides, read the full Trial Balance and Rectification of Errors Revision Notes.