Question：What is an error of commission?

　　A. An error where a transaction has not been recorded

　　B. An error where one side of a transaction has been recorded in the wrong account, and that account is of a different class to the correct account

　　C. An error where one side of a transaction has been recorded in the wrong account, and that account is of the same class as the correct account

　　D. An error where the numbers in the posting have been transposed

　　The correct answer is: An error where one side of a transaction has been recorded in the wrong account, and that account is of the same class as the correct account.

　　A transaction has been posted to the wrong account, but not the wrong class of account.