part of the transaction, it is known as error of partial omission. This error usually occurs in posting. This error affects only one account. Examples a Cash received from Ponnarasan recorded in the cash book but not posted to Ponnarasan’s account in the ledger.
b Goods sold to Cheran on credit recorded in the sales book but not posted to Cheran’s account in the ledger. Student activity Think: Is there any way to avoid the error of partial omission? . .
Error of commission When a transaction is incorrectly recorded, it is known as error of commission. It usually occurs due to lack of concentration or carelessness of the accountant. The following are the possibilities of error of commission: Accountancy (i) Entering a wrong amount in a correct subsidiary book Example Goods sold to Kumanan on credit for ` entered in the sales book as ` . (ii) Entering a correct amount in a wrong subsidiary book Example Goods sold to Athiyamaan on credit for ` entered in the purchases book.
(iii) Entering a wrong amount in a wrong subsidiary book Example Goods sold to Palanisamy for ` , entered in the purchases book as ` , . (iv) Over-casting or under-casting in a subsidiary book Example Purchases book was undercast by ` , i.e., ` less than the correct total. (v) Posting a correct amount to the wrong side of an account in the Ledger Example The total of purchases returns book ` , were posted to the debit side of purchases returns account. (vi) Posting a wrong amount to the correct side of an account Example The total of sales returns book ` , were posted to the debit side of the sales returns account as ` , .
(vii) Posting a wrong amount to the wrong side of an account Example The total of sales book ` , was debited in the sales account as ` , . (viii) Posting a correct amount to a wrong account Example The total of purchases book ` , was credited to the purchases returns account.