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JAMB 2010

If salary account is debited instead of stationary account, the error committed is that of?

  1. Acommission
  2. Bomission
  3. Cprinciple
  4. Dcompensation

Explanation

An error of commission occurs when a transaction is correctly recorded on the correct side (debit or credit) and often with the correct amount, but in the wrong account of the same class (e.g., debiting Salary Account instead of Stationary Account, both being expense accounts). It's an error in posting to the incorrect nominal or personal account.

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