NCERT Solution
Class 11
Accountancy
Trail Balance and Rectification of Errors
explain the errors of commission and give two exam...

Question:
Explain the errors of commission and give two examples with measures to rectify them.

Answer:

Errors of Commission: If a wrong amount is entered either in the Journal or in the Subsidiary Books, the Trial Balance will tally because the same amount (though wrong) will be posted in both the accounts affected by the transaction.

For example, sale of goods to Ram on credit for ₹420 has been entered in the Journal as ₹240. When the entry is posted to Ledger, Double Entry will be completed with ₹240, Ram being debited with ₹240, and sales account being credited with ₹240. In Spite of the inaccuracy in both the accounts, the Trial Balance will tally.

Measures to Rectify Errors of Commission

Let us consider the first example.
Sales return from Megha Rs 1,600 were posted to her account as Rs 1,000. This is an error of commission.
The rectification entry for the above error will be

Suspense A/c Dr. 600
To Megha 600
(Being sales return from Megha Rs 1,600 were posted to her account as Rs 1,000 now rectified)

Let us consider the second example.
Cash received from Karim Rs 6,000 posted to Nadim. This is an error of commission.
The rectification entry for the above error will be

Nadim Dr. 6000
To Karim 6000
(Being cash received from Karim Rs 6,000, wrongly posted to Nadim’s account now rectified).

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Question:
Explain the errors of commission and give two examples with measures to rectify them.

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Question: Explain the errors of commission and give two examples with measures to rectify them.

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Question:
Explain the errors of commission and give two examples with measures to rectify them.