Definition Of

Error of commission

       When a transaction has been recorded but has been wrongly entered in the books of original entry or in the ledger, error of commission is said to have been made, e.g., incorrect entries in the original records, wrong castings, calculations, extensions, carry forwards etc. Some of such entries will be detected by the non-agreement of the trail balance.

On the other hand, if a mistake has been committed in the invoice for the sale of goods, the error will not be detected as the mistake will appear both in the original books as well as in the ledger.