WAEC Accounting 2016 Objective — Question 6

Question 6 of 50 from the West African Examinations Council (WAEC) Accounting 2016 Objective paper, with the correct answer and a full explanation.

6. Which of the following errors are errors of commission? I. A cheque paid to Adom debited to Adam's account II. sales to Eva credited to sales account but debited to Eve's account III. Furniture repairs debited to furniture account IV. Credit purchases from Manu credited to Manu's account A. I and IV C. II and IV D. III and IV

A. I and IVCorrect
B. II and III
C. II and IV
D. III and IV

Explanation

Error of commission is committed when an account is posted in a wrong account with similar curve/name, e.g. Adom's transaction posted into Adam A/c.

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