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Chapter 6-Trial Balance and Rectification of Errors

2009 March
1. Mr. Muhammed Afsal’s account on verification found the following mistakes. Help him correct these
mistakes.
a) Purchase of machinery Rs. 5000 Debited to purchase account
b) A credit purchase of Rs. 7800 from Ravi was entered in the purchase book as Rs. 8700.
c) A credit sale of Rs. 2500 to Anil Babu was omitted to be recorded in the sales book.
d) Salary of Rs. 5000paid to Mr. raj was debited to his personal account.
e) A sale of furniture for Rs. 5000 has been credited to the sales book
f) Rs. 1200 paid for the life insurance premium of the proprietor has been debited to insurance account
Ans.
Particulars Amount Amount
a) Machinery a/c 5000
To Purchase a/c 5000
b) Ravi A/c Dr. 900
To Purchase a/c 900
c) Anil’s a/c Dr 2500
To sales a/c 2500
d) Salary a/c Dr 5000
To Raj a/c 5000
e) Sales a/c Dr 5000
To Furniture a/c 5000
f) Drawings a/c Dr 1200
To Insurance a/c 1200
2010 March
2. All errors affect the agreement of trial balance. True or false
Ans. False
3. On verification the following errors are found in the books of Ajith. Help him to rectify the errors.
a) Purchase return for Rs. 10000 was entered in the purchase book.
b) Repairs of motor lorry worth Rs. 2500 has been debited to motor lorry account
c) Salary paid to Mujeeb Rs. 10000 was debited to his personal account.
d) A credit sale of Rs. 15000 to Ashraf has been wrongly passed through the purchase book.
Ans.
Particulars Amount Amount
a) Creditor’s a/c 20000
To Purchase a/c 10000
To Purchase Return a/c 10000
b) Repairs A/c Dr. 2500
To Motor Lorry a/c 2500
c) Salary a/c Dr 10000
To Mujeeb’s a/c 10000
d) Ashraf’s a/c Dr 30000
To Sales a/c 15000
To Purchase a/c 15000
2011 March
4. Purchase of furniture debited to the sales account is an error of ……………………
a) Principle b) Commission c) Omission (1)
Ans. a) Principle

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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5. If sale of furniture for Rs. 10,000 to B is debited to the sales account. It will not affect the agreement
of trial balance. True or False (1)
Ans. False
6. The following errors are found in the books of Miss. Athira
a) A cheque for Rs. 4,500 to Mrs. Rajitha debited to Remithi’s account
b) A sale of land Rs. 50,000 has been credited to the sales account
c) A credit purchase of Rs. 4,000 from Mumthas is entered through the sales book
d) A credit purchase of Rs. 8,900 from Revathi was entered in the sales book as Rs. 9,800
Help Athira to rectify the errors by suggesting rectification entry. (4)
Ans.
Particulars Amount Amount
a) Rajitha’s a/c 4500
To Ramitha’sa/c 4500
b) Sales A/c Dr. 50000
To Land a/c 50000
c) Sales a/c Dr 4000
Purchase a/c Dr 4000
To Mumthas’s a/c 8000
d) Sales a/c Dr 9800
Purchase a/c Dr 8900
To Revathi’s a/c 18700
2012 IMP
7. Machinery purchased for Rs. 25,000 has been recorded as follows.
Purchase a/c Dr
Cash a/c
a. Whether it is right or wrong? If it is wrong, identify the type of error. (1)
Ans. Wrong. Error of principle
8. While checking the accounts of Mr. Suresh it was found that some errors are committed by the
accountant. Rectify them by passing proper rectification entries.
a) Wages paid for the installation of machinery was debited to wages account Rs.2,000
b) Cash paid to Amitha Rs. 5,000 was debited to Athira account
c) Purchase of goods from Das for Rs. 4,000 was posted on the debit side of Das account
d) A bill for Rs. 500 issued was not entered in the bills payable book. (4)
Ans.
Particulars Amount Amount
a) Machinery a/c 2000
To Wages a/c 2000
b) Anithas’s A/c Dr. 5000
To Athira’s a/c 5000
c) Suspense a/c Dr 8000
To Das’s a/c 8000
d) Creditors a/c Dr 500
To Bills payable a/c 500
2012 March

9. Which of the following errors will affect the Trial balance

a) Errors of complete omission b) Errors of principle
c) Compensating errors d) Errors of commission (1)
Ans. d) Errors of commission

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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10. Rectify the following errors:

a) The payment of the proprietor’s personal telephone bill of Rs. 4,000 was debited to the postage
account
b) Rent paid Rs. 1,250 was wrongly posted to the rent account as Rs. 1520
c) A credit purchase of goods worth Rs. 20,000 from Mr. Mohan was wrongly passed through sales
day book
d) Bills Receivable day book has been overcast by Rs. 1,000 (4)
Ans.
Particulars Amount Amount
a) Drawings a/c 4000
To Postage a/c 4000
b) Suspense A/c Dr. 270
To Rent a/c 270
c) Purchase a/c Dr 20000
Sales a/c Dr 20000
To Mohan a/c 40000
d) Suspense a/c Dr 1000
To Bills Receivable a/c 1000
2013 IMP
11. Mr. Ram's account is debited in place of Shyam's account for Rs. 500
a) Error of Omission b) Error of Principle
c) Error of Commission d ) Compensating error (1)
Ans. c) Error of Commission
12. Complete the table given below, based on the hints given (5)

No Transactions Type of Error Rectification Entry

1 A sale of furniture Rs.700 had been credited Error of Principle Sales A/c Dr 700
to Sales A/c To Furniture A/c 700
2 A sale of goods to Raja Ram for Rs.2500 was
passed through the purchase book
3 Salary Rs. 800 paid to Hari was debited to
his personal account
4 Purchase Book was undercast by Rs.200
5 Rs,2000 paid for the purchase of new office
furniture was charged to Office expenses a/c
6 Wages paid Rs. 1000 was not Recorded in
Wages a/c
Ans.

Sl No Type of Error Rectification Entry

1 Error of Principle Sales A/c Dr 700
To Furniture A/c 700
2 Error of commission Raja Ram a/c Dr 5000
To Purchase a/c 2500
To sales a/c 2500
3 Error of Principle Salary a/c Dr 800
To Hari a/c 800
4 Error of commission Purchase a/c Dr 200
To Suspense a/c 200
5 Error of Principle Furniture a/c Dr 2000
To Office expense a/c 2000
6 Error of commission Wages a/c Dr 1000
To Suspense a/c 1000

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2013 March
13. What will be the effect on the trial balance if Rs. 500 is received as interest and correctly
entered in the cash book, but posted to the debit side of Interest account? (1)
Ans. It will affect the agreement of trial balance. / difference in credit side of Rs. 1000
14. From the following transactions, identify the type of error.
a) Wages paid for making additions to machinery Rs. 100 was debited to wages account.
b) Sales account was given an excess credit by Rs.1600 and at the same time, Rent account was
totalled short by Rs.1600.
c) A credit purchase of Rs.10000 from Manju Agencies was not recorded at all.
d) A credit sale of Rs. 5000 was entered in the sales book as Rs.50000.
e) Purchase of Rs.200 from Lexi Traders was not recorded in the purchase day book. (5)
Ans. a) Error of principle b) Compensating error c) error of omission
d) Error of commission e) Error of omission
2014 IMP
15. Instead of debiting Binoys account, his account was credited by Rs. 500. To rectify it, his
account should be debited with ………………….
a) Rs. 500 b) Rs. 250 c) Rs. 1,000 d) None of these (1)
Ans. c) Rs. 1,000
16. While checking the accounts of Mr. Varghese, some errors were found. Correct them by passing the
proper rectification entries. (4)
a) A cheque for Rs. 6,000 given to Mrs. Shemla debited to Mrs. Remla`s` account
b) A credit sale of Rs. 3,500 to Mr. Shibu was omitted to be recorded in the sales book.
c) Purchase of furniture for Rs. 5,000 was debited to the purchase account
d) Rs. 8,000 received on the sale of machinery had been credited to the sales account
Ans.
Particulars Amount Amount
a) Mrs. Shemla’s a/c Dr 6000
To Mrs. Remla`s a/c 6000
b) Mr. Shibu’s A/c Dr. 3500
To Sales a/c 3500
c) Furniture a/c Dr 5000
To purchase a/c 5000
d) sales a/c Dr 8000
To machinery a/c 8000
2014 March
17. Furniture bought on credit is wrongly recorded in the cash book. It is an example of an error of … (1)
a)Principle b) compensation c) commission d) omission
Ans. c) commission
18. Rectify the following transactions of Baby Stores during the year 2012-13.
a) Salary paid Rs. 900 was recorded as Rs. 90 only.
b) Furniture purchased on credit for Rs. 20000 was recorded through cash by mistake.
c) Wages worth Rs. 40000 paid for construction of a car porch were debited to Wages a/c
d) Purchase of book was casted short by Rs. 900 (4)
Ans.
Particulars Dr. Rs.) Cr. Rs.)
a) Salary a/c Dr 810
To Cash 810
b) Cash A/c Dr. 20000
To Creditors a/c 20000
c) Car porch a/c Dr 40000
To wages a/c 40000
d) Purchase a/c Dr 900
To suspense a/c 900

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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2015 IMP
19. Interest credited to the Pass book Rs. 12,000 was found recorded as Rs. 1200 in the cash book.
This error will cause a decline in the cash book by Rs………..
a) 12,000 b) 6,000 c) 10,800 d) 1,200 (1)
Ans. c) 10,800
20. A few journal entries are given below with narration.

Particulars Dr. (Rs.) Cr. (Rs.)

a) Salary A/c Dr. 1,200
To Cash 1,200
(Salary paid)
b) Wages A/c Dr. 2000
To Cash 2000
(Plant installation charges paid)
c) Insurance a/c Dr 3000
To Cash 3000
(Premium paid for proprietor's son)
i) Pass the rectification entries, if the above are not correct. (4)
ii) Identify the type of errors committed in (a) and (b). (1)
Ans.i)

Particulars Dr. Cr.

(Rs.) (Rs.)
a) No Mistake in entry
b) Plant A/c Dr. 2000
To wages 2000
c) Drawings a/c Dr 3000
To Insurance 3000
(ii) a. No mistake, b. error of principle

2015 March
21. The following errors are noticed in the books of accounts of a trader at the time of preparation of a Trial
Balance.
a) Sales book was overcast by ₹ 300
b) Salary paid ₹ 1500 was wrongly debited to Wages account.
c) Goods sold to Kavitha worth ₹ 2000 were completely omitted to be recorded.
d) Rent amounting to ₹ 1200 was received but debited to rent account as ₹ 120.
(I) pass the rectification entries for the above (4)
(ii) Identifying the compensating Error from the above. (1)
Ans. i
No Particulars Debit Credit
A Sales a/c Dr 300
To suspense a/c 300
B Salary a/c Dr 1500
To Wages a/c 1500
C Kavitha a/c Dr 2000
To Sales a/ c 2000
D Suspense a/c Dr 1320
To rent a/c 1320
ii b) Salary paid ₹ 1500 was wrongly debited to Wages account.

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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2016 IMP
22. Statement prepared to ascertain the arithmetical accuracy of the ledger accounts
a) Bank reconciliation statement
b) Statement of affairs
c) Trial balance
d) Financial statements (1)
Ans. a) Bank reconciliation statement
23. You are required to :
a) Pass rectification entries for the following based on the narration
b) Which among the following will affect the agreement of trial balance (4)

No Particulars Debit Credit

1 Sales a/c Dr 50000
To Rajan a/c 50000
(purchased goods from Rajan on credit)
2 Salary a/c Dr 4300
To Cash a/c 4300
(salary paid Rs. 3300)
3 Sanjay a/c Dr 5000
To Cash a/ c 5000
(paid to Sanjeev on account)
Ans.
No Particulars Debit Credit
1 Purchase a/c Dr 50000
To sales a/c 50000
(purchased goods from Rajan on credit)
2 Cash a/c Dr 1000
To Salary a/c 1000
(salary paid Rs. 3300)
3 Sanjeev a/c Dr 5000
To Sanjay a/ c 5000
(paid to Sanjeev on account)
2016 March
24. Trial balance is a statement prepared to check the arithmetical accuracy of business.
a) Name any two types of errors which cannot be disclosed through this statement. (2)
b) Rectify the following errors.
i) Office furniture purchased for ₹ 5000 was posted to purchase account.
ii) Cash sales ₹ 2000 was posted as ₹ 200.
iii) Goods withdrawn by the proprietor for personal use ₹1000 was not recorded in the books. (3)
Ans. a) Error of principle, compensating error, error of commission, error of complete omission
two sided errors. Etc.
b) (i) Furniture a/c Dr 5000
to purchase a/c 5000
(ii) Cash a/c Dr 1800
To Suspense a/c 1800 Or
Suspense a/c Dr 1800
To sales a/c 1800
(iii) Drawings a/c Dr 1000
To purchase a/c 1000
2017 March
25. Purchase day book was undercast by ₹3000
Wages paid ₹ 500 in connection with purchase of machinery has been debited to wages account.
a) Identify the type of errors committed in the above transactions.
b) Pass journal entries to rectify it. (3)

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Ans. a) Error of commission/one sided error

Error of principle / Two sided error
b) Purchase a/c Dr 3000
To suspense a/c 3000
Machinery a/c Dr 500
To wages a/c 500
2017 IMP
26. a) Name the statement prepared for locating errors and checking the arithmetical accuracy of ledger
accounts.
b) The following errors were found in the books of Mr. Immanuel. Identify the type of error and write the
rectifying journal entry.
i) Wages paid for installation of machinery Rs. 1,000 was posted to wages account.
ii) Furniture purchased for Rs 8,400 wrongly recorded in the purchase day book (4)
Ans. a)Trial Balance
b) i- Error of principle
Machinery a/c Dr 1000
To wages a/c 1000
ii- Error of principle
Furniture a/c Dr 8400
To purchase a/c 8400
2018 IMP
27. Help Ramu a friend of you to prepare a Trial balance with the following items (5)
Loan given to Mohan 75000
Bills Receivable 25000
Sales 200000
Preliminary expense 20000
Drawings 40000
Investment 50000
Advance from Rajas 40000
Bank overdraft 10000
Buildings 140000
Ans.
Account Title Debit Credit
Loan given to Mohan 75000 -
Bills Receivable 25000 -
Sales - 200000
Preliminary expense 20000 -
Drawings 40000 -
Capital - 100000
Investment 50000 -
Advance from Rajas - 40000
Bank overdraft - 10000
Buildings 140000
Total 350000 350000
28. Rectify the following errors. (5)
a) Credit sales to Mohan Rs. 1,200 were not recorded.
b) Rent paid Rs. 6,000 was posted to Ramu (Landlord) personal account.
c) Cash sales Rs.2, 000 were posted as Rs.200.
d) Sales book overcast by Rs. 3,000.
e) Purchases book under cast by Rs.4, 000
Ans. a) Mohan’s a/c Dr 1200
To sales a/c 1200
b) Rent a/c Dr 6000
To Ramu/Landloard a/c 6000

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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c) Suspense a/c Dr 1800

To Sales a/c 1800
Or
Cash a/c Dr 1800
To suspense a/c 1800
d) Sales a/c Dr 3000
To suspense a/c 3000
e) Purchase a/c Dr 4000
To suspense a/c 4000

2018 March
29. Rent paid Rs. 4,500 was entered in cash book as Rs, 400. This is an error of
a) Principle b) Omission c) Compensating error d) Commission (1)
Ans. d) Commission
30. Rectify the following errors (2)
a) Sold goods for Rs. 7,000 to Sangi & Co. entered in Purchase day book.
b) Rent paid Rs. 4,000 debited to Landlord account.
Ans. I Sangi & Co. a/c Dr 14000
To Sales a/c 7000
To Purchase a/c 7000
Ii Rent a/c Dr 4000
To Land lord a/c 4000
31. A Trial Balance is given below Rewrite it, if there is any mistake. (3)
Trial Balance as on 31't March, 2017

Account Title Debit Credit

Capital 200000 -
Purchases 50000 -
Sales Return - 4000
Sales - 128000
Purchase Return 3000 -
Machinery - 150000
Building - 100000
Cash - 27000
253000 409000
Ans.

Account Title Debit Credit

Capital 200000
Purchases 50000 -
Sales Return 4000
Sales - 128000
Purchase Return - 3000
Machinery 150000 -
Building 100000 -
Cash 27000 -
331000 331000
2019 March
32. The statement prepared to test the arithmetical accuracy of the books of accounts.
a) Balance Sheet b) Trial Balance c) P/L Account d) Journal (1)
Ans. b) Trial Balance
33. Rectify the following errors

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a) Purchase day book overcast by Rs. 500

b) Salary paid to Mr. kumar is debited to his personal account Rs. 26000
c) Purchase of goods from Geetha Rs. 25800 is omitted to record in day book
d) Sale of office furniture for Rs. 4000 posted to sales account. (4)
Ans. a) Suspense a/c Dr 500
To Purchase a/c 500
b) Salary a/c Dr 26000
To Kumar 26000
c) Purchase a/c Dr. 25800
To Geetha 25800
d)Sales a/c Dr 4000
To Furniture 4000

2019 Imp
34. Rectify the following errors : (5)
i. Salary paid to Mr. Suresh is debited to his personal a/c ₹8,000
ii. Purchase book is overcast by ₹ 5,000
iii. Goods sold to Mr. Sojan on credit ₹5000 have been wrongly passed through purchase book.
iv. Amount received ₹ 10,000 from Shalini was wrongly recorded as ₹ 1,000
v. Repairs on machinery ₹4000 debited to machinery a/c
Ans.
i. Salary a/c Dr 8000
To Suresh a/c 8000
ii. Suspense a/c Dr 5000
To Purchase a/c 5000
Or purchase account credited with Rs. 5000
iii. Sojan a/c Dr 1000
To Purchase a/c 500
To Sales a/c 500
iv. Cash a/c Dr 9000
To Salini 9000
v. Repairs a/c Dr 4000
To machinery 4000
2020 March
35. Give rectification entries for the following transactions :
(a) Salary paid to Ramu ₹ 5,000 was debited to his personal account.
(b) Credit sales to Sajan ₹ 10,000 was recorded as ₹ 1,000 in sales book.
(c) Credit purchase from Zakariya ₹ 20,000 were not recorded.
(d) Cash received from Sakeer ₹ 4,000 was wrongly posted to Shaheer’s account. (4)
Ans. Salary a/c Dr 5000
To Ramu a/c 5000
Sajan a/c Dr 9000
To sales a/c 9000
Purchase a/c Dr 20000
To Zakariya a/c 20000
Shaheer’s a/c Dr 4000
To Sakeer’s a/c 4000

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36. Mr. Anand an accountant of a business identified the following errors in their book of accounts. Name the
type of error occurred.
(a) Payment to supplier of goods for ` 30,000 is wrongly posted to the debit of their account as ₹ 3,000.
(b) Credit sales to Majeed ₹ 25,000, not entered in the sales book.
(c) Purchase of machinery for ₹ 50,000 is debited to purchases account (3)
Ans. (a) Error of commission
(b) Error of omission/ complete omission
(c) Error of principal
2020 IMP
37. Explain the basic objectives of preparing Trial balance. (3)
Ans. 1. For checking the arithmetical accuracy, 2. For locating errors, and 3. A source
for preparing final accounts
38. Pass rectification entries for the following errors found in the account book of a trader after
preparation of trial balance. (4)
(a) Sale of old furniture on credit for ₹ 4000 was recorded in the sales book
(b) Credit purchase of goods for ₹ 8000 from m/s Gopal Bros was posted to credit of M/s
Gopi traders account.
(c) Wages paid for the construction of a new building was debited to wages account ₹12000
(d) Sales return book was overcast ₹100
Ans. (a). Sales a/c Dr... 4000
To Furniture. 4000
(b) M/s. Gopy Traders Dr. .8000
To M/s. Gopal Bros.. 8000
(c ) Building a/c Dr.. 12000
To wages a/c. 12000
(d). Suspense a/c Dr.. 100
To Sales returns a/c.. 100
2021 March
39. A Trial balance is prepared to
(a) Ascertain the arithmetical accuracy of Ledger Accounts (b) Locating Errors
(c) Help in the preparation of Final Accounts (d) All of the above (1)
Ans. (d) All of the above
40. Prepare Trial Balance from the given Ledger balances. `
Cash in hand 25,000
Purchases 80,000
Capital 60,000
Machinery 35,000
Sales 70,000
Investment 50,000
Stock in Trade 30,000
Furniture 20,000
Rent received 5,000
Bank Loan 45,000 (5)

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Ans.

Trial Balance Name of. Debit Rs. Credit Rs

Account
Cash in hand 25,000
Purchases 80,000
Capital 60,000
Machinery 35,000
Sales 70,000
Investment 50,000
Stock in Trade 30,000
Furniture 20,000
Rent received 5,000
Bank Loan 45,000
Suspense A/c 60,000
Total 240,000 240,000

2021 Imp
41. Which among the following is not an objective of preparing Trial Balance?
(a) To check the arithmetical accuracy of Ledger accounts.
(b) To know the financial position of the business.
(c) To help in the preparation of financial statements.
(d) To help in locating errors. (1)
Ans. . To know the financial position of the business
42. From the following ledger balances, prepare the Trial Balance of Mango Traders as on 31st March,
2020. (5)
Purchases 60,000
Sales Returns 3,000
Sundry Debtors 24,500
Sales 89,400
Capital 1,00,000
Insurance Premium 5,600
Sundry Creditors 14,700
Cash in hand 19,000
Machinery 75,000
Furniture 17,000
Ans.
Particulars Debit Credit
Purchases 60,000
Sales returns 3,000
Sundry Debtors 24,500
sales 89,400
Capital 1,00,000
insurance Premium 5,600
Sundry Creditors 14,700
Cash in hand 19,000
Machinery 75,000
Furniture 17,000

2,04,100 2,04,100

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2022 June
43. Which of the following is an error of commission (1)
(a) wages paid for installation of machinery debited to wages account
(b)Purchased goods for cash not recorded in cash book
(c) Wrong balancing of Furniture account
(d) Sale of fixed assets credited to sales account
Ans. (c) Wrong balancing of Furniture account

44. Prepare a Trial Balance from the following ledger balances: (5)
Account title Amoun
Cash at bank 45,000
Sales 60,000
Bills Receivable 15,000
Bank Loan 20,000
Commission paid 2,000
Purchases return 5,000
Machinery 45,000
Purchases 40,000
Creditors 12,000
Capital S0,000
Ans.

Trial balance

Particulars LF Debit Credit

Cash at bank 45,000
Sales 60,000
Bills Receivable 15,000
Bank Loan 20,000
Commission
paid 5,000
Purchases
return 2,000
Machinery 12,000
Purchases 45,000 S0,000
Creditors 40,000
Capital

147000 147000

2022 Imp
45. Name the account which is temporarily opened to agree the trial balance artificially. (1)
(a) Profit and loss account (b) Trading account
(c) Suspense account (d) Temporary account
Ans. (c) Suspense account
46. What do you mean by ‘days of grace’ ? (2)
Ans. Days of Grace – Drawee is given three extra days following the due date of the bill for
making payment. These 3 days are known as 'Days of Grace'. It is a custom to add the days
of grace.
47. A Trial Balance is given below. Rewrite it, if there is any mistake. (5)

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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Trial balance as on 31-03-2021

Account Title Debit Credit
Sundry Creditors 19,800
Sundry Debtors 50,000
Advertising 1,300
Commission received 5,500
Salaries 5,000
Discount allowed 500
Capital 73,100
Cash in hand 10,000
Purchases 75,000
Sales 1,00,000
Return outwards 1,000
Bad debts 500
Carriage outwards 600
Wages 6,500
Furniture 50,000
2,51,600 1,47,200

Ans.
Trial balance as on 31-03-2021
Account Title Debit Credit
Sundry Creditors 19,800
Sundry Debtors 50,000
Advertising 1,300
Commission received 5,500
Salaries 5,000
Discount allowed 500
Capital 73,100
Cash in hand 10,000
Purchases 75,000
Sales 1,00,000
Return outwards 1,000
Bad debts 500
Carriage outwards 600
Wages 6,500
Furniture 50,000
199400 1,99400

2023 March
48. These type of errors affect the agreement of Trial Balance.
(a) Error of complete omission (b) Error of principle
(c) Compensating errors (d) Error of partial omission (1)
Ans. (d) Error of partial omission
49. Rectify the following errors :
(a) Wages paid ₹3,000 for the erection of machinery debited to wages account.
(b) Rent paid ₹2000 was fully omitted to record.
(c) Salary paid to Raju ₹ 4,000 debited to his personal account. (3)
Ans.
(a) Machinery a/c Dr 3000
To Wages a/c 3000

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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(b) Rent a/c Dr 2000

To Cash a/c 2000
(c ) Salary a/c Dr 4000
To Raju a/c 4000
50. Prepare a Trial Balance from the following :
Machinery ₹ 29,700
Debtors ₹ 21,600
Creditors ₹ 62,800
Wages ₹ 15,000
Purchase ₹ 59,900
Cash ₹ 4,500
Opening stock ₹ 6,000
Bank overdraft ₹ 2,800
Sales ₹ 73,500
Rent & Taxes ₹ 2,400 (5)
Trial Balances
Particulars Debit Credit
Machinery 29,700
Debtors 21,600
Creditors 62,800
Wages 15,000
Purchase 59,900
Cash 4,500
Opening stock 6,000
Bank overdraft 2,800
Sales 73,500
Rent & Taxes 2,400
Total 1,39,100 1,39,100
2023 IMP
51. Trial Balance is _________
(a) An account (b) A principal book
(c) A subsidiary book (d) A statement (1)
Ans. (d) A statement
52. Prepare a Trial Balance from the following balances : (3)
Investments 85,000
Bad debts 5,000
Capital 60,000
Debtors 20,000
Sales 52,000
Return inwards 2,000
Ans.
Trial Balance
Particulars Debit(Rs.) Credit (Rs.)
Investment 85,000
Bad debts 5,000
Capital 60,000
Debtors 2,0000
Sales 52,000
Return inwards 2,000
1,12,000 1,12,000

Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai
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53. Pass rectification entries : (5)

(a) Purchase book undercast by ₹ 1,800.
(b) Rent paid to landlord ₹ 4,000 was debited to landlord’s account.
(c) Wages paid for the installation of Machinery ₹ 3,000 was debited to wages account.
(d) Cash received from Salini ₹ 2,000 was posted to Sajini’s account.
(e) Credit purchases from Abu₹` 8,500 were not recorded.
Ans.
Date Particulars LF Debit Credit
A Purchase A/c Dr 1800
To suspense A/c 1800
B Rent A/c Dr 4000
To Land Lord A/c 4000
C Machinery A/c Dr 3000
To Wages A/c 3000
D Sajini A/c Dr 3000
To Salini A/c 3000
E Purchase A/c Dr 8500
To Abu 8500
2024 March
54. Wrong balancing of account is _____
(a) Error of Commission (b) Error of Omission
(c) Error of Principle (d) Compensating Error (1)
Ans. (a) Error of Commission
55. Write any two objectives of preparing Trial Balance. (2)
Ans. 1) To ascertain the arithmetical accuracy of the ledger accounts
2) To help in locating errors
3) To help in the preparation of final accounts (Any two)
56. Pass rectification entries. (4)
(i) Cash received from Anil was posted to Akhil ₹ 4,000.
(ii) Purchase book undercast by ₹ 2,000.
(iii) Repairs on machinery ₹3,000 wrongly debited to machinery account.
(iv) Furniture purchased for ₹ 5,000 was posted to purchase account
Ans.
1 Akhil Dr 4000
To Anil 4000
2 Purchases Dr 2000
To Suspense 2000
3 Repairs Dr 3000
To Machinery 3000
4 Furniture Dr 5000
To Purchase 5000

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Trial Balance and Rectification of errors previous question and answers prepared by Jaison James HSST (Jr) SMHSS Koodathai