Which of the following errors are errors of commission? I. A cheque paid to Adam debited to Adam's account. II. Credit sales to Eva credited to sales accoun...

Which of the following errors are errors of commission?
I. A cheque paid to Adam debited to Adam's account.
II. Credit 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.

Answer Details

Errors of commission are errors that occur when an incorrect entry is made in the accounting records. Specifically, errors of commission occur when the correct amount is entered, but it is entered in the wrong account. Based on this definition, the errors of commission among the given options are: - I and II In option I, the cheque paid to Adam was correctly entered, but it was debited to Adam's account instead of being credited. This is an error of commission because the correct amount was entered, but it was entered in the wrong account. In option II, credit sales to Eva were correctly credited to the sales account, but they were also debited to Eve's account instead of being credited. Again, this is an error of commission because the correct amount was entered, but it was entered in the wrong account. Option III is not an error of commission because there is no correct amount that was entered in the wrong account. Furniture repairs debited to the furniture account is simply an incorrect entry. Option IV is not an error of commission because the entry made was not correct in the first place. Credit purchases from Manu should have been credited to the purchases account, not credited to Manu's account. Therefore, the errors of commission among the given options are I and II.