CBSE  /  Class 11  /  Accountancy  /  Trial Balance and Rectification of Errors

  • 1. 
    What kind of accuracy is tested by Trial balance-

  • Theoritical
  • Practical
  • Arithmetical
  • None of these.

  • 2. 
    How many methods are there for preparing Trial Balance –

  • One
  • Three
  • Four
  • None of these.

  • 3. 
    Which of the following is prepared on the basis of Trial Balance –

  • Journal
  • Ledger
  • Final Accounts
  • None of these.

  • 4. 
    Of the two sides of Trial balance does not tally, which Account is opened –

  • Suspense Account
  • Personal Account
  • Real Account
  • None of these.

  • 5. 
    The error which can be disclosed by Trial balance-

  • Error of ommission
  • Error of principal
  • Compensatory error
  • None of these.

  • 6. 
    Errors are rectified in this book-

  • Ledger book
  • Journal proper
  • Trial balance
  • None of these.

  • 7. 
    Errors Committed by omitting entries in the Journal book is called –

  • Error of commission
  • Error of principle
  • Error of omission
  • None of these.

  • 8. 
    If the trial balance does not tally after many efforts then following Account is opened –

  • Purchase account
  • Suspense account
  • Sales account
  • None of these.

  • 9. 
    Errors committed due to lack of basis principle of Accounting are called –

  • Compensating errors
  • Error of principle
  • Single sided error
  • None of these.
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