Concept:An error of commission occurs when a transaction is posted on the correct side and with the correct amount, but in the wrong account of the same class.
Explanation:Goods purchased from Sanmah for
Le1,600 should be credited to Sanmah’s personal account.
Instead, the same amount
Le1,600 was entered on the credit side of Shamail’s personal account.
Both Sanmah and Shamail are personal accounts, so the class of account is not wrong.
The amount and the side of the entry are also correct.
Only the name of the personal account is incorrect.
This is not an error of original entry, principle, or compensation.
Therefore, the mistake is an error of commission.
Answer:B. commission