Error of Commission
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MS: Kesilapan Komisen · EN: Error of Commission · ZH: 错记账户错误
Meaning
An error of commission occurs when an amount is entered in the wrong account, but the account is of the same class, usually a different personal account within the same category. Debit and credit still balance, so it is an error not affecting the trial balance. It is corrected by transferring the amount from the wrong account to the correct one.
Example
For example, a credit sale of RM250 to Aiman was wrongly recorded in Aiza's account. Correction: Debit Aiman's Account RM250, Credit Aiza's Account RM250 through the general journal.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4