Posted to the wrong person's account
Right amount, right side, wrong account of the same kind. See why the trial balance misses it and how to move the entry.
Task 1Right kind of account, wrong account3 questions
An error of commission is an entry for the right amount, on the right side, in the wrong account of the same kind. The usual cause is two people with similar names.
J Green pays Thornbury Joinery £540. Lena debits Bank, which is right, but credits the account of another customer, J Greene.
Total debits still equal total credits. Total trade receivables is right too. Only the two customers' own accounts are wrong.
Task 2Moving the entry3 questions
Task 3The same error between two expenses3 questions