Vidaara.orgClass 11 · Mathematics
CodeVID-M11-WS
Trial Balance and Rectification of Errors — Practice Worksheet
Name: ____________________
Roll No.: __________
Date: ____________
General Instructions
- All questions are compulsory.
- Choose the correct option (A, B, C or D) for each question.
- The answer key is at the end — try the paper first!
Section A — Multiple Choice (1 mark each)
15 × 1 = 15 marks
1.
A trial balance is a:
- A.Ledger account
- B.Statement of ledger balances
- C.Source document
- D.Subsidiary book
2.
The trial balance mainly checks the:
- A.Profit earned
- B.Arithmetical accuracy of the ledger
- C.Bank balance
- D.Number of staff
3.
The most commonly used method of preparing a trial balance is the:
- A.Total method
- B.Balance method
- C.Total-and-balance method
- D.Cash method
4.
Drawings appear in the ____ column of the trial balance.
- A.Credit
- B.Debit
- C.Either
- D.Neither
5.
Sales appear in the ____ column of the trial balance.
- A.Debit
- B.Credit
- C.Either
- D.Neither
6.
Not recording a transaction at all is an error of:
- A.Commission
- B.Complete omission
- C.Principle
- D.Compensation
7.
Treating the purchase of machinery as 'Purchases' is an error of:
- A.Omission
- B.Commission
- C.Principle
- D.Compensation
8.
Two errors that cancel each other out are ____ errors.
- A.Omission
- B.Principle
- C.Compensating
- D.Casting
9.
Which error keeps the trial balance tallied?
- A.Wrong total of a column
- B.Complete omission of a transaction
- C.Posting to the wrong side
- D.Partial omission
10.
A tallied trial balance proves:
- A.Complete correctness
- B.Only arithmetical accuracy
- C.Honesty of staff
- D.Profit
11.
Errors are corrected by:
- A.Erasing
- B.A rectifying entry/note
- C.Whitener
- D.Ignoring
12.
When the trial balance does not tally and the error is untraced, the difference is put in the:
- A.Capital A/c
- B.Suspense A/c
- C.Drawings A/c
- D.Bank A/c
13.
The Suspense Account is used to rectify errors that:
- A.Affect the trial balance (one-sided)
- B.Do not affect the trial balance
- C.Are errors of principle
- D.Are complete omissions
14.
After all errors are rectified, the Suspense Account shows a:
- A.Debit balance
- B.Credit balance
- C.Nil balance
- D.Profit
15.
A credit sale to Ram wrongly debited to Shyam is rectified by:
- A.Ram A/c Dr; To Shyam A/c
- B.Shyam A/c Dr; To Ram A/c
- C.Sales A/c Dr; To Ram A/c
- D.Cash A/c Dr; To Shyam A/c
Section B — Challenge / Olympiad (2 marks each)
10 × 2 = 20 marks
16.
Repairs to machinery Rs 4,000 are debited to the Machinery Account. This error:
- A.Is an error of principle and will NOT affect the trial balance
- B.Is omission and breaks the TB
- C.Is compensating
- D.Doubles the credit side
17.
The purchases book is overcast by Rs 1,000 and the sales book is overcast by Rs 1,000. The net effect on the trial balance is:
- A.It still tallies — the errors compensate
- B.Debit short by 2,000
- C.Credit short by 1,000
- D.It cannot be prepared
18.
Goods sold to A Rs 700 were recorded in the sales book as Rs 7,000. This error is one of:
- A.Commission (wrong amount in the original entry) — TB still tallies
- B.Principle
- C.Complete omission
- D.Compensation
19.
Salary paid Rs 5,000 was posted to the Salary Account as Rs 500 (cash credited correctly Rs 5,000). The trial balance will be:
- A.Out — debit side short by Rs 4,500
- B.Tallied
- C.Out — credit short by 500
- D.Doubled
20.
A trial balance shows the credit side exceeding the debit side by Rs 200. To open the Suspense Account you:
- A.Debit Suspense A/c by Rs 200
- B.Credit Suspense A/c by Rs 200
- C.Ignore it
- D.Add 200 to capital
21.
Which combination of errors would leave a trial balance perfectly tallied yet the books wrong?
- A.An error of principle plus a compensating error
- B.A wrong column total alone
- C.A one-sided posting alone
- D.A partial omission alone
22.
Rent paid Rs 1,200 was completely omitted from the books. To rectify before final accounts you:
- A.Pass: Rent A/c Dr 1,200 / To Cash A/c 1,200
- B.Only debit Rent
- C.Use the Suspense Account
- D.Erase a page
23.
Why can a one-sided error be rectified THROUGH the Suspense Account but a two-sided error cannot?
- A.Only one-sided errors create the TB difference parked in Suspense
- B.Two-sided errors are illegal
- C.Suspense holds profit
- D.They are the same
24.
After locating all one-sided errors, a firm's Suspense Account still shows a Rs 50 debit balance. This means:
- A.At least one error remains undetected
- B.The books are perfect
- C.Profit increased by 50
- D.Capital fell by 50
25.
A cash sale Rs 3,000 was credited to Sales but the cash debit was omitted. The trial balance and remedy are:
- A.Debit side short by 3,000; debit Cash and credit Suspense to rectify
- B.Tallied; no action
- C.Credit short by 3,000
- D.Pass an error of principle entry
Answer Key
Section A — Multiple Choice (1 mark each)
- (B) Statement of ledger balances
- (B) Arithmetical accuracy of the ledger
- (B) Balance method
- (B) Debit
- (B) Credit
- (B) Complete omission
- (C) Principle
- (C) Compensating
- (B) Complete omission of a transaction
- (B) Only arithmetical accuracy
- (B) A rectifying entry/note
- (B) Suspense A/c
- (A) Affect the trial balance (one-sided)
- (C) Nil balance
- (A) Ram A/c Dr; To Shyam A/c
Section B — Challenge / Olympiad (2 marks each)
- (A) Is an error of principle and will NOT affect the trial balance
- (A) It still tallies — the errors compensate
- (A) Commission (wrong amount in the original entry) — TB still tallies
- (A) Out — debit side short by Rs 4,500
- (A) Debit Suspense A/c by Rs 200
- (A) An error of principle plus a compensating error
- (A) Pass: Rent A/c Dr 1,200 / To Cash A/c 1,200
- (A) Only one-sided errors create the TB difference parked in Suspense
- (A) At least one error remains undetected
- (A) Debit side short by 3,000; debit Cash and credit Suspense to rectify
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