The correct answer is an error of commissionErrors of commission occur when a transaction is incorrectly recorded in the record books. ?These types of errors are concerned with arithmetical accuracy. A few examples of error of commission are:Entering the wrong amount in the correct subsidiary book. Posting the correct amount in the wrong subsidiary book. Posting the wrong amount to the correct side of the account. Posting the correct amount to the wrong side of the account. Posting to the wrong account of the same class. ?Additional Information?An error of Principle: Error of principle is said to occur when the accountant records a transaction that does not comply with the rules of accounting. For example,treating the purchase of an asset as an expense, is an error of principleThe error of Omission: Error of omission occurs when a transaction is partially or completely omitted to be recorded in the books of accounts. Examples of Complete and Partial Omission:Complete omission: Purchase of goods not recorded in the books of accounts. Partial omission: A credit sale of Rs. 12000 made to Mr. Stark, entry recorded in the sales account but no entry is done in Mr. Stark's account.