Chapter Exam

Chapter 6: Trial Balance and Rectification of Errors — Online MCQ Test

Q: When posting an amount of Rs. 1,000 to the credit of an account but debiting it instead, this is an example of:

Answer: A. Error of commission — Recording an amount on the wrong side is an error of commission where the transaction details are incorrect.

Q: A Suspense Account with a credit balance of Rs. 2,400 is found, and upon investigation, two errors are discovered: (1) A sales invoice of Rs. 800 was not posted to Sales account (2) Purchases of Rs. 400 were posted twice to Purchases account. After correcting these errors, the Suspense Account should show:

Answer: A. A credit balance of Rs. 1,200 — Error 1 reduces credit side by Rs. 800; Error 2 reduces credit side by Rs. 400 (reversal). Total adjustment = Rs. 1,200. Remaining balance = Rs. 2,400 - Rs. 1,200 = Rs. 1,200 credit.

ACCOUNTANCY · Grade 11 · CBSE(NCERT)

Practice Chapter 6: Trial Balance and Rectification of Errors with a free chapter-wise online MCQ test for CBSE(NCERT) Grade 11 ACCOUNTANCY. This chapter covers: Arithmetical accuracy, Suspense account, Errors of omission, Errors of commission, Errors of principle, Compensating errors, One-sided errors, Two-sided errors. AI-generated questions from basic to board-exam level, with instant results and explanations.

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Chapter 6: Trial Balance and Rectification of Errors — Important Questions & Answers (FAQ)

Frequently asked questions from CBSE(NCERT) Grade 11 ACCOUNTANCY — Chapter 6: Trial Balance and Rectification of Errors, with answers and explanations. These are sample questions; the exam has its own separate question set.

What is the primary purpose of preparing a Trial Balance?

A. To check the arithmetical accuracy of ledger accounts ✓
B. To prepare financial statements
C. To record transactions
D. To close the books of accounts

Answer: A. To check the arithmetical accuracy of ledger accounts
A Trial Balance is prepared to verify that the total debits equal total credits, ensuring arithmetical accuracy of ledger accounts.

An error of omission occurs when:

A. A transaction is completely omitted from the books of accounts ✓
B. A transaction is recorded on the wrong side
C. A transaction is recorded with the wrong amount
D. A transaction is recorded twice

Answer: A. A transaction is completely omitted from the books of accounts
An error of omission happens when a transaction is entirely left out from both the journal and ledger, affecting the completeness of records.

When posting an amount of Rs. 1,000 to the credit of an account but debiting it instead, this is an example of:

A. Error of commission ✓
B. Error of omission
C. Error of principle
D. Compensating error

Answer: A. Error of commission
Recording an amount on the wrong side is an error of commission where the transaction details are incorrect.

Which of the following would be revealed by the Trial Balance?

A. Posting a debit entry to the wrong account
B. Recording a transaction on both sides correctly but with wrong amounts ✓
C. Posting Rs. 500 to Debtors instead of Rs. 5,000
D. Recording Capital Expenditure as Revenue Expenditure

Answer: B. Recording a transaction on both sides correctly but with wrong amounts
If equal amounts are posted to both debit and credit with incorrect figures, the Trial Balance will still balance but the accounts will be wrong.

A Suspense Account with a credit balance of Rs. 2,400 is found, and upon investigation, two errors are discovered: (1) A sales invoice of Rs. 800 was not posted to Sales account (2) Purchases of Rs. 400 were posted twice to Purchases account. After correcting these errors, the Suspense Account should show:

A. A credit balance of Rs. 1,200 ✓
B. A debit balance of Rs. 1,200
C. A credit balance of Rs. 2,400
D. Zero balance

Answer: A. A credit balance of Rs. 1,200
Error 1 reduces credit side by Rs. 800; Error 2 reduces credit side by Rs. 400 (reversal). Total adjustment = Rs. 1,200. Remaining balance = Rs. 2,400 - Rs. 1,200 = Rs. 1,200 credit.