Error of commission
An error of commission occurs when an entry is made to the wrong account of the same type, such as charging the wrong customer while recording the correct amount. The trial balance can still agree. To correct it, debit the wrongly credited customer account and credit the customer whose payment was actually received.
Worked example
A 100 customer payment is credited to customer B instead of customer A.
Common mistake
Assuming a balanced trial balance detects posting to the wrong personal account.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | F1 | Direct | July 2027–August 2028 |
| ACCA | FA | Direct | September 2026–June 2027 |
| ACCA | K1 | Direct | July 2027–August 2028 |
| FIA | FFA | Direct | September 2026–June 2027 |