2023 · Q65
Which one of the following is not an error of commission?
General Accounting Principles, Auditing and InsuranceRecording transactions
- AOvercasting of sales book
- BCredit sales to Ramesh ₹ 5,000 credited to his account
- CWrong balancing of machinery account
- DCash sales not recorded in cash book
Explanation
Overcasting a book, posting to the wrong personal account and wrong balancing are clerical mistakes in recording, i.e. errors of commission. Cash sales not recorded at all is an error of omission, and therefore not an error of commission. Hence D.