Error in posting to the wrong account

Steps:

• Goods sold on credit to J Sharp requires debiting J Sharp's accounts receivable account.
• The entry debited T Sharp's account instead, using the correct amount and debit side.
• This misplaces the transaction to an incorrect but similar account.
• The error type is commission, as it involves correct figures in the wrong ledger.

Why A is correct:

• An error of commission posts the correct amount to the correct side of an incorrect account, matching the debit to T Sharp instead of J Sharp.

Why the others are wrong:

• B: Complete reversal switches debit to credit (or vice versa) and reverses the amount, not applicable here.
• C: Original entry records the wrong amount from the source document, but the amount is correct.
• D: Principle violates fundamental accounting rules, like confusing asset with expense types, not just wrong account.

Final answer: A