Concept:An error of commission is a posting mistake in which the correct amount is placed in the wrong account of the same class, so the trial balance still balances.
Explanation:Statement I: When a cheque is paid to Adam, the normal entry is to debit Adam’s account and credit the bank. Therefore, debiting Adam’s account is correct, not an error.
Statement II: For a credit sale to Eva, the correct debit should be to Eva’s account. Debiting Eve’s account instead is a wrong personal account entry, so this is an error of commission.
Statement III: Furniture repairs are revenue expenditure. Posting them to the furniture asset account is an error of principle, not commission.
Statement IV: For a credit purchase from Manu, the correct entry is to credit Manu’s account. Crediting Manu’s account is correct, so it is not an error.
Thus, among the four statements, only Statement II is an error of commission.
Answer:Only Statement II is an error of commission; therefore, none of the given options A–D is correct.