Chapter Exam

Chapter 9: Rectification of Errors — Online MCQ Test

Q: Which of the following errors is considered a 'clerical error'?

Answer: C. Error of commission — Errors of commission arise due to wrong recording, wrong casting, or wrong posting, which are classified as clerical errors.

Q: If the total of the sales book is undercast, which account will be affected?

Answer: A. Sales Account — Undercasting of the sales book means the sales account balance is lower than it should be, affecting only the Sales Account.

Q: If a transaction is recorded in the wrong book of original entry, it is an error of:

Answer: B. Commission — Recording a transaction in the wrong subsidiary book is a type of error of commission, specifically related to recording errors.

Q: Which of these is NOT a step in rectifying an error discovered after the preparation of final accounts?

Answer: D. Simply ignoring the error if it is small — Accounting standards do not permit ignoring errors; materiality must be considered, and adjustments must be passed via Profit and Loss Adjustment Account for nominal items.

ACCOUNTANCY · CLASS 11th · Tamil Nadu State Board

Practice Chapter 9: Rectification of Errors with a free chapter-wise online MCQ test for Tamil Nadu State Board CLASS 11th ACCOUNTANCY. This chapter covers: Exploring accounting error classifications this chapter covers one-sided and two-sided errors before and after trial balance preparation. Students learn suspense account mechanics.... AI-generated questions from basic to board-exam level, with instant results and explanations.

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Chapter 9: Rectification of Errors — Important Questions & Answers (FAQ)

Frequently asked questions from Tamil Nadu State Board CLASS 11th ACCOUNTANCY — Chapter 9: Rectification of Errors, with answers and explanations. These are sample questions; the exam has its own separate question set.

Which of the following errors is considered a 'clerical error'?

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

Answer: C. Error of commission
Errors of commission arise due to wrong recording, wrong casting, or wrong posting, which are classified as clerical errors.

If the total of the sales book is undercast, which account will be affected?

A. Sales Account ✓
B. Purchases Account
C. Cash Account
D. Debtors Account

Answer: A. Sales Account
Undercasting of the sales book means the sales account balance is lower than it should be, affecting only the Sales Account.

Which of the following is an example of an error of omission?

A. Posting to the wrong side of an account
B. Recording a transaction in the wrong book
C. Failing to record a credit purchase in the purchases journal ✓
D. Recording the wrong amount in the ledger

Answer: C. Failing to record a credit purchase in the purchases journal
An error of omission occurs when a transaction is completely left out from the books of original entry.

If a transaction is recorded in the wrong book of original entry, it is an error of:

A. Principle
B. Commission ✓
C. Omission
D. Compensating

Answer: B. Commission
Recording a transaction in the wrong subsidiary book is a type of error of commission, specifically related to recording errors.

Which of these is NOT a step in rectifying an error discovered after the preparation of final accounts?

A. Using a Profit and Loss Adjustment Account
B. Directly adjusting the current year's profit
C. Passing a journal entry involving personal or real accounts
D. Simply ignoring the error if it is small ✓

Answer: D. Simply ignoring the error if it is small
Accounting standards do not permit ignoring errors; materiality must be considered, and adjustments must be passed via Profit and Loss Adjustment Account for nominal items.