JAMB Principles of Accounts 2006 Question 27

Question 27

Correction of Errors and Suspense Account

Adaobi mistakenly entered ₦7 000 as credit sales in Abba's account instead of Baba's account. This is

  1. A.an error of principles
  2. B.a compensating error
  3. C.an error of commission
  4. D.an error of omission.
Show the answer and explanation

Answer: C (an error of commission)

Explanation

Posting to the wrong person's account of the same class is an error of commission.