What type of accounting error occurs when an entry is posted to the correct side of an incorrect account within the same ledger category?

Explanation

• An Error of Commission occurs when a correct dollar figure is posted to the correct side (debit or credit) of the wrong account within the same class (e.g., debiting Account A instead of Account B).
• An Error of Principle occurs when accounting principles are violated (e.g., treating capital expenditure as revenue expenditure).
• Errors of Commission do not disrupt trial balance equality, making them harder to detect automatically.