If both a debit and a credit entry are made incorrectly to the same account, what type of error is that?

When both a debit and a credit entry are made incorrectly to the same account, this scenario represents a commission error. A commission error occurs when a transaction is recorded incorrectly, but the total amount remains unaffected as both sides (debit and credit) are still recorded in the same account. This means the mathematical balances may still be correct, but the individual amounts entered are not, leading to the misrepresentation of information.

This distinguishes it from other types of errors. For instance, a transposition error occurs when the digits of a number are reversed, affecting the numerical accuracy without involving both directions of the entry being incorrect. An error in the original entry pertains to mistakes made when initially recording a transaction, typically affecting either the debit or credit. Omission error refers to when a transaction is completely left out of the accounts, which is not the case if both entries, albeit incorrect, are made. Each of these errors differs in nature and impact, with the commission error specifically denoting the scenario where both sides of the entry were improperly recorded under the same account.