{"id":28207,"date":"2019-11-02T15:54:24","date_gmt":"2019-11-02T10:24:24","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=28207"},"modified":"2019-11-04T15:43:35","modified_gmt":"2019-11-04T10:13:35","slug":"class-11-accountancy-trial-balance-and-rectification-of-errors-extra-questions","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/class-11-accountancy-trial-balance-and-rectification-of-errors-extra-questions\/","title":{"rendered":"Class 11 Accountancy Trial Balance and Rectification of Errors Extra Questions"},"content":{"rendered":"
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Class 11 Accountancy Trial Balance and Rectification of Errors Extra Questions. <\/strong>myCBSEguide has just released Chapter Wise Question Answers for class 11. Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. Accountancy describes the duties of an accountant, the person whose job is to keep, inspect and interpret financial accounts. There chapter wise Practice Questions with complete solutions are available for download in\u00a0myCBSEguide<\/a>\u00a0<\/strong>website and mobile app. These Question with solution are prepared by our team of expert teachers who are teaching grade in CBSE schools for years. There are around 4-5 set of solved Accountancy Extra questions from each and every chapter. The students will not miss any concept in these Chapter wise question that are specially designed to tackle Exam. We have taken care of every single concept given in\u00a0CBSE Class 11 Accountancy\u00a0<\/a><\/strong>syllabus and questions are framed as per the latest marking scheme and blue print issued by CBSE for class 11.<\/p>\n<\/div>\n<\/div>\n

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Class 11 Accountancy Extra Questions<\/strong><\/p>\n

Download as PDF<\/a><\/strong><\/p>\n

Trial Balance and Rectification of Errors Class 11 Accountancy Important Questions<\/h2>\n

Trial Balance & Rectification Errors<\/strong><\/p>\n

\n
    \n
  1. If the amount is posted in the wrong account or it is written on the wrong side of account, what error is it?<\/li>\n
  2. What do you understand by rectification of errors?<\/li>\n
  3. Give two examples of two-sided error.<\/li>\n
  4. Give one example of one-sided errors.<\/li>\n
  5. Discuss the balance method of preparing trial balance.<\/li>\n
  6. A book-keeper of a trading concern having failed to agree the trial balance, opened a suspense account and entered the difference in the trial balance.
    \nThe following errors were subsequently discovered<\/p>\n
      \n
    1. Goods sold to Manohar for Rs 550 was posted as Rs 5,500.<\/li>\n
    2. Purchases return book was carried forward as Rs\u00a01,220 instead of Rs 1,120.<\/li>\n<\/ol>\n

      You are required to pass the journal entries for rectification of the above errors<\/li>\n

    3. Rectify the following errors\n
        \n
      1. Depreciation provided on machinery Rs 4,000 was not posted.<\/li>\n
      2. Bad debts written-off Rs 5,000 were not posted.<\/li>\n
      3. Discount allowed to a debtor Rs 100 on receiving cash from him was not posted.<\/li>\n
      4. Bill receivable for Rs 2,000 received from a debtor was not posted.<\/li>\n<\/ol>\n<\/li>\n
      5. Rectify the following errors\n
          \n
        1. Sales book overcast by Rs 700.<\/li>\n
        2. Purchase book overcast by Rs 500.<\/li>\n
        3. Sales return book overcast by Rs 300.<\/li>\n
        4. Purchase return book overcast by Rs 200<\/li>\n<\/ol>\n<\/li>\n
        5. Give the journal entries to rectify the following errors using suspense account, where necessary.\n
            \n
          1. Rs 3,000 received from a customer as an advance against order was credited to sales account.<\/li>\n
          2. A sum of Rs 800 written-off as depreciation on machinery, were not posted to depreciation account.<\/li>\n
          3. Purchase of a scooter was debited to conveyance account Rs 16,000. Firm charges 10% depreciation on vehicles.<\/li>\n
          4. Payment of Rs 500 to Mohan and Rs 600 to Sohan was made but Mohan was debited with Rs 600 and Sohan with Rs 500.<\/li>\n
          5. Sales to X Rs 500 were posted to Y \u2019s account.<\/li>\n<\/ol>\n<\/li>\n
          6. Journalise the following transactions. Post them into the ledger and prepare a trial balance.
            \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
            Date<\/th>\nParticulars<\/th>\nAmt (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
            2013<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
            Apr 1<\/td>\nVishal started a business with cash<\/td>\n16,00,000<\/td>\n<\/tr>\n
            Apr 2<\/td>\nDeposited in bank<\/td>\n8,00,000<\/td>\n<\/tr>\n
            Apr 3<\/td>\nGoods purchased by cheque<\/td>\n4,80,000<\/td>\n<\/tr>\n
            Apr 5<\/td>\nGoods purchased from Raj<\/td>\n3,20,000<\/td>\n<\/tr>\n
            Apr 7<\/td>\nGood sold for cash<\/td>\n1,60,000<\/td>\n<\/tr>\n
            Apr 10<\/td>\nGoods sold to Rohan<\/td>\n4,80,000<\/td>\n<\/tr>\n
            Apr 15<\/td>\nCash received from Rohan<\/td>\n4,60,000<\/td>\n<\/tr>\n
            <\/td>\nHe was allowed a discount<\/td>\n20,000<\/td>\n<\/tr>\n
            Apr 17<\/td>\nPaid to charity<\/td>\n4,000<\/td>\n<\/tr>\n
            Apr 18<\/td>\nPaid to Raj<\/td>\n1,56,000<\/td>\n<\/tr>\n
            <\/td>\nReceived discount from him<\/td>\n4,000<\/td>\n<\/tr>\n
            Apr 25<\/td>\nPaid salary<\/td>\n20,000<\/td>\n<\/tr>\n
            <\/td>\nPaid rent<\/td>\n16,000<\/td>\n<\/tr>\n
            Apr 30<\/td>\nPurchased furniture from vijay and paid by cheque<\/td>\n60,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ol>\n

            Trial Balance & Rectification Errors<\/strong><\/p>\n

            \n

            Answer<\/strong><\/p>\n

              \n
            1. This is an error of commission.<\/li>\n
            2. While recording\u00a0business transactions, some errors are committed.There are 4 kinds of errors, namely;\n
                \n
              1. Error of Principle<\/li>\n
              2. The error of Commission.<\/li>\n
              3. Error of Omission<\/li>\n
              4. Compensatory Error.<\/li>\n<\/ol>\n

                These errors have to be corrected before finalization of account. The process of correcting these errors is known as Rectification of Errors.<\/li>\n

              5. Two-sided errors refer to those errors that do not affect the agreement (tallying) of the trial balance.\n
                  \n
                1. Machinery purchased recorded in the purchases book.<\/li>\n
                2. Old furniture sold is recorded as sales of goods.<\/li>\n<\/ol>\n<\/li>\n
                3. Errors due to partial omission is an example of one-sided error.<\/li>\n
                4. Trial balance\u00a0is a statement that is prepared to make sure that the transactions for a particular period have been duly recorded in the journal and properly posted to the relevant ledger accounts. It has debit and credit columns to record the balances extracted from ledger accounts with a view to test the arithmetical accuracy of the books of accounts.\u00a0Under balance method the following procedure is adopted to draw up a trial balance:\n
                    \n
                  1. First of all the name of all accounts is written along with serial number.<\/li>\n
                  2. The total balances of all accounts are taken and debit balances are written in the debit column & credit balances in the credit column in the Trial Balance.<\/li>\n
                  3. The total of debit & credit columns of the Trial Balance is calculated. Total of both columns of Trial Balance should be equal.<\/li>\n<\/ol>\n<\/li>\n
                  4. \n

                    Journal<\/strong><\/p>\n\n\n\n\n\n
                    Date<\/strong><\/td>\nParticulars<\/strong><\/td>\n<\/td>\nL\/F<\/strong><\/td>\nDebit<\/strong><\/p>\n

                    Amount <\/strong><\/p>\n

                    (Rs)<\/strong><\/td>\n

                    		Credit<\/strong><\/p>\n

                    Amount <\/strong><\/p>\n

                    (Rs)<\/strong><\/td>\n<\/tr>\n

                    <\/td>\nSuspense A\/c<\/p>\n

                    To Manohar’s A\/c
                    \n(Being the sales of goods-wrongly over-debited to customer, now rectified)<\/td>\n

                    		Dr<\/td>\n<\/td>\n4,950<\/td>\n4,950<\/td>\n<\/tr>\n
                    <\/td>\nPurchase Return A\/c<\/p>\n

                    To Suspense A\/c
                    \n(Being the error in carrying forward of total of purchases return book, now rectified)<\/td>\n

                    		Dr<\/td>\n<\/td>\n100<\/td>\n100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    A suspense account is a general ledger account\u00a0in which amounts are temporarily recorded. The suspense account is used because the appropriate general ledger account could not be determined at the time that the transaction was recorded.<\/li>\n

                  5. \n

                    Rectification Journal Entries<\/strong><\/p>\n\n\n\n\n\n\n\n\n
                    S. No.<\/b><\/td>\nParticulars<\/strong><\/td>\n<\/td>\nL.F.<\/strong><\/td>\nDr. (Rs)<\/strong><\/td>\nCr. (Rs)<\/strong><\/td>\n<\/tr>\n
                    1<\/td>\nDepreciation A\/c<\/p>\n

                    To Machinery A\/c
                    \n(Being\u00a0depreciation omitted to be recorded earlier, now\u00a0recorded.)<\/td>\n

                    		Dr<\/td>\n<\/td>\n4,000<\/td>\n4,000<\/td>\n<\/tr>\n
                    2<\/td>\nBad Debts A\/c<\/p>\n

                    To Debtor’s A\/c
                    \n(Being\u00a0bad debts written-off\u00a0omitted to be recorded earlier, now recorded.)<\/td>\n

                    		Dr<\/td>\n<\/td>\n5,000<\/td>\n5,000<\/td>\n<\/tr>\n
                    3<\/td>\nDiscount Allowed A\/c<\/p>\n

                    To Debtor’s A\/c
                    \n(Being discount allowed to debtors omitted to be recorded earlier, now recorded.)<\/td>\n

                    		Dr<\/td>\n<\/td>\n100<\/td>\n100<\/td>\n<\/tr>\n
                    4<\/td>\nBills Receivable A\/c<\/p>\n

                    To Debtor’s A\/c
                    \n(Being bills receivable from debtors omitted to be recorded earlier, now recorded)<\/td>\n

                    		Dr<\/td>\n<\/td>\n2,000<\/td>\n2,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n11,100<\/u><\/strong><\/td>\n11,100<\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
                  6. \n\n\n\n\n\n\n\n\n\n\n\n
                    Date<\/strong><\/td>\nParticulars<\/strong><\/td>\n<\/td>\nLF<\/strong><\/td>\nAmt (Dr)<\/strong><\/td>\nAmt (Cr)<\/strong><\/td>\n<\/tr>\n
                    <\/td>\nSales A\/c<\/td>\nDr<\/td>\n<\/td>\n700<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nTo Suspense A\/c
                    \n(Being sales books overcast by 700, now rectified)<\/td>\n                    		<\/td>\n<\/td>\n<\/td>\n700<\/td>\n<\/tr>\n
                    <\/td>\nSuspense A\/c<\/td>\nDr<\/td>\n<\/td>\n500<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nTo Purchases A\/c
                    \n(Being purchase book overcast by Rs 500, now rectified)<\/td>\n                    		<\/td>\n<\/td>\n<\/td>\n500<\/td>\n<\/tr>\n
                    <\/td>\nSuspense A\/c<\/td>\nDr<\/td>\n<\/td>\n300<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nTo Sales Return A\/c
                    \n(Being sales return book overcast by Rs 300, now rectified)<\/td>\n                    		<\/td>\n<\/td>\n<\/td>\n300<\/td>\n<\/tr>\n
                    <\/td>\nPurchases Return A\/c<\/td>\nDr<\/td>\n<\/td>\n200<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nTo Suspense A\/c
                    \n(Being purchase return book overcast by Rs 200, now rectified)<\/td>\n                    		<\/td>\n<\/td>\n<\/td>\n200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    In all the given cases, one-sided errors can be discovered as there has been an overcasting of the accounts. Therefore, the rectification has been done by reversing the accounts opposite to their normal balance.<\/li>\n

                  7. \n

                    Rectifying Entries<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                    S. No.<\/th>\nParticulars<\/th>\n<\/th>\nL.F.<\/th>\nDr. (Rs.)<\/th>\nCr. (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    1.<\/td>\nSales A\/c<\/td>\nDr.<\/td>\n<\/td>\n3,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Customer’s Personal A\/c<\/td>\n<\/td>\n<\/td>\n<\/td>\n3,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being advance received from a customer, wrongly credited to Sales A\/c, now corrected.)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    2.<\/td>\nDepreciation A\/c<\/td>\nDr.<\/td>\n<\/td>\n800<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Suspense A\/c<\/td>\n<\/td>\n<\/td>\n<\/td>\n800<\/td>\n<\/tr>\n
                    <\/td>\n(Being Depreciation on machinery not entered in the Depreciation A\/c, now corrected.)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    3.<\/td>\nScooter A\/c<\/td>\nDr.<\/td>\n<\/td>\n16,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Conveyance A\/c<\/td>\n<\/td>\n<\/td>\n<\/td>\n16,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being purchase of a scooter, wrongly debited to conveyance\u00a0A\/c, now corrected.)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nDepreciation A\/c<\/td>\nDr.<\/td>\n<\/td>\n1,600<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Scooter A\/c<\/td>\n<\/td>\n<\/td>\n<\/td>\n1,600<\/td>\n<\/tr>\n
                    <\/td>\n(Being 10% Depreciation on scooter not charged earlier, now corrected.)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    4.<\/td>\nSohan<\/td>\nDr.<\/td>\n<\/td>\n100<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Mohan<\/td>\n<\/td>\n<\/td>\n<\/td>\n100<\/td>\n<\/tr>\n
                    <\/td>\n(Being Mohan’s a\/c overcast by Rs. 100 and Sohan’s a\/c undercast by Rs. 100, now corrected.)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    5.<\/td>\nX<\/td>\nDr.<\/td>\n<\/td>\n500<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Y<\/td>\n<\/td>\n<\/td>\n<\/td>\n500<\/td>\n<\/tr>\n
                    <\/td>\n(Being goods sold to Mr. X, wrongly posted to Mr.Y, now corrected.)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
                  8. A\u00a0journal\u00a0is a detailed\u00a0account\u00a0that records all the financial transactions of a business, to be used for future reconciling of and transfer to other official\u00a0accounting\u00a0records, such as the general ledger.\u00a0Manual systems usually had a variety of journals such as a sales journal, purchases journal, cash receipts journal, cash disbursements journal, and a general journal.\n

                    In the books of Vishal
                    \nJournal entries<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                    Date<\/th>\nParticulars<\/th>\nLF<\/th>\nDebit Amount (Rs.)<\/th>\nCredit Amount (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    1\/4\/2013<\/td>\nCash A\/c Dr.<\/td>\n<\/td>\n16,00,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Capital A\/c<\/td>\n<\/td>\n<\/td>\n16,00,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being Business started with cash)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    2\/4\/2013<\/td>\nBank A\/c\u00a0 Dr.<\/td>\n<\/td>\n8,00,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Cash A\/c<\/td>\n<\/td>\n<\/td>\n8,00,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being cash deposited into the bank)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    3\/4\/2013<\/td>\nPurchases A\/c\u00a0 Dr.<\/td>\n<\/td>\n4,80,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Bank A\/c<\/td>\n<\/td>\n<\/td>\n4,80,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being goods purchased and a cheque issued)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    5\/4\/2013<\/td>\nPurchases A\/c\u00a0 Dr.<\/td>\n<\/td>\n3,20,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Raj A\/c<\/td>\n<\/td>\n<\/td>\n3,20,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being goods purchased from Raj on credit)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    7\/4\/2013<\/td>\nCash A\/c\u00a0 Dr.<\/td>\n<\/td>\n1,60,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Sales A\/c<\/td>\n<\/td>\n<\/td>\n1,60,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being goods sold for cash)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    10\/4\/2013<\/td>\nRohan A\/c\u00a0 Dr.<\/td>\n<\/td>\n4,80,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Sales A\/c<\/td>\n<\/td>\n<\/td>\n4,80,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being goods sold to Rohan on cash)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    15\/4\/2013<\/td>\nCash A\/c\u00a0 Dr.<\/td>\n<\/td>\n4,60,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nDiscount allowed A\/c Dr.<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Rohan A\/c<\/td>\n<\/td>\n<\/td>\n4,80,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being cash received from Rohan and discount allowed to him)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    17\/4\/2013<\/td>\nCharity A\/c\u00a0 Dr.<\/td>\n<\/td>\n4,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Cash a\/c<\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being charity paid in cash)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    18\/4\/2013<\/td>\nRaj A\/c\u00a0 Dr.<\/td>\n<\/td>\n1,60,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Cash A\/c<\/td>\n<\/td>\n<\/td>\n1,56,000<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Discount Received A\/c<\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being cash paid to Raj and discount allowed by him)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    25\/4\/2013<\/td>\nSalary A\/c\u00a0 Dr.<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\nRent A\/c\u00a0 Dr.<\/td>\n<\/td>\n16,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Cash A\/c“`<\/td>\n<\/td>\n<\/td>\n36,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being Salary and Rent paid in cash)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    30\/4\/2013<\/td>\nFurniture\u00a0 A\/c\u00a0 Dr.<\/td>\n<\/td>\n60,000<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n\u00a0 To Bank\u00a0 a\/c<\/td>\n<\/td>\n<\/td>\n60,000<\/td>\n<\/tr>\n
                    <\/td>\n(Being furniture purchased from Vijay and cheque issued to him)<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    A\u00a0ledger\u00a0is the principal book or computer file for recording and totalling economic transactions measured in terms of a monetary unit of\u00a0account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each\u00a0account.<\/p>\n

                    Ledger Posting<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nCash A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    Date<\/th>\nParitculars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    1\/4\/13<\/td>\nTo Capiral A\/c<\/td>\n<\/td>\n16,00,000<\/td>\n2\/4\/13<\/td>\nBy Bank A\/c<\/td>\n<\/td>\n8,00,000<\/td>\n<\/tr>\n
                    7\/4\/13<\/td>\nTo Sales A\/c<\/td>\n<\/td>\n1,60,000<\/td>\n17\/4\/13<\/td>\nBy Charity A\/c<\/td>\n<\/td>\n4000<\/td>\n<\/tr>\n
                    15\/4\/13<\/td>\nTo Rohan A\/c<\/td>\n<\/td>\n4,60,000<\/td>\n25\/4\/13<\/td>\nBy Salary A\/c<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n25\/4\/13<\/td>\nBy Rent A\/c<\/td>\n<\/td>\n16,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n18\/4\/13<\/td>\nBy Raj A\/c<\/td>\n<\/td>\n1,56,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n30\/4\/13<\/td>\nBy Balance C\/d<\/td>\n<\/td>\n12.24.000<\/td>\n<\/tr>\n
                    <\/td>\nTotal<\/td>\n<\/td>\n22,20,000<\/td>\n<\/td>\nTotal<\/td>\n<\/td>\n22,20,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo Balance b\/d<\/td>\n<\/td>\n12,24,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nCapital A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    Date<\/th>\nParitculars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    30\/4\/13<\/td>\nTo balance c\/d<\/td>\n<\/td>\n16,00,000<\/td>\n1\/4\/13<\/td>\nBy Cash A\/c<\/td>\n<\/td>\n16,00,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n16,00,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n16,00,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n1\/5\/13<\/td>\nBy balance b\/d<\/td>\n<\/td>\n16,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nBank A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    Date<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    2\/4\/13<\/td>\nTo Cash A\/c<\/td>\n<\/td>\n8,00,000<\/td>\n3\/4\/13<\/td>\nBy Purchases A\/c<\/td>\n<\/td>\n4,80,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n30\/4\/13<\/td>\nBy Furniture A\/c<\/td>\n<\/td>\n60,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n30\/4\/13<\/td>\nBy balance C\/d<\/td>\n<\/td>\n2,60,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n8,00,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n8,00,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n2,60,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nPurchase\u00a0A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    3\/4\/13<\/td>\nTo bank A\/c<\/td>\n<\/td>\n4,80,000<\/td>\n30\/4\/13<\/td>\nBy balance c\/d<\/td>\n<\/td>\n8,00,000<\/td>\n<\/tr>\n
                    5\/4\/13<\/td>\nTo Raj A\/c<\/td>\n<\/td>\n3,20,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n8,00,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n8,00,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n8,00,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nRaj A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    18\/4\/13<\/td>\nTo Cash A\/c<\/td>\n<\/td>\n1,56,000<\/td>\n5\/4\/13<\/td>\nBy Purchase A\/c<\/td>\n<\/td>\n3,20,000<\/td>\n<\/tr>\n
                    18\/4\/13<\/td>\nTo Discount A\/c<\/td>\n<\/td>\n4,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    30\/4\/13<\/td>\nTo balance c\/d<\/td>\n<\/td>\n1,60,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n3,20,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n3,20,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n1\/5\/13<\/td>\nBy balance b\/d<\/td>\n<\/td>\n1,60,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nRohan A\/c<\/th>\n<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    10\/4\/13<\/td>\nTo Sales A\/c<\/td>\n<\/td>\n4,80,000<\/td>\n15\/4\/13<\/td>\nBy Cash A\/c<\/td>\n<\/td>\n4,60,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n15\/4\/13<\/td>\nBy Discount A\/c<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n4,80,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n4,80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nSales A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    30\/4\/13<\/td>\nTo Balnce c\/d<\/td>\n<\/td>\n6,40,000<\/td>\n7\/4\/13<\/td>\nBy Cash A\/c<\/td>\n<\/td>\n1,60,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n10\/4\/13<\/td>\nBy Rohan A\/c<\/td>\n<\/td>\n4,80,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n6,40,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n6,40,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n1\/5\/13<\/td>\nBy balance b\/d<\/td>\n<\/td>\n6,40,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nDiscount Allowed\u00a0 A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    15\/4\/13<\/td>\nTo Rohan A\/c<\/td>\n<\/td>\n20,000<\/td>\n30\/4\/13<\/td>\nBy balance c\/d<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nCharity\u00a0A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    17\/4\/13<\/td>\nTo Cash A\/c<\/td>\n<\/td>\n4,000<\/td>\n30\/4\/13<\/td>\nBy balance c\/d<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n4,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    DR.<\/th>\nSalary A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    25\/4\/13<\/td>\nTo Cash A\/c<\/td>\n<\/td>\n20,000<\/td>\n30\/4\/13<\/td>\nBy balance c\/d<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n20,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n20,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    DR.<\/th>\nRent A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    25\/4\/13<\/td>\nTo Cash A\/c<\/td>\n<\/td>\n16,000<\/td>\n30\/4\/13<\/td>\nBy balance c\/d<\/td>\n<\/td>\n16,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n16,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n16,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n16,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nFurniture A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    30\/4\/13<\/td>\nTo Bank A\/c<\/td>\n<\/td>\n60,000<\/td>\n30\/4\/13<\/td>\nBy balance c\/d<\/td>\n<\/td>\n60,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n60,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n60,000<\/td>\n<\/tr>\n
                    1\/5\/13<\/td>\nTo balance b\/d<\/td>\n<\/td>\n60,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
                    Dr.<\/th>\nDiscount Receivable A\/c<\/th>\nCr.<\/th>\n<\/tr>\n
                    <\/th>\nParticulars<\/th>\nJF<\/th>\nAmount (Rs.)<\/th>\nDate<\/th>\nParticulars<\/th>\nJF<\/th>\nAmount\u00a0 (Rs.)<\/th>\n<\/tr>\n<\/thead>\n
                    30\/4\/13<\/td>\nTo Balance c\/d<\/td>\n<\/td>\n4,000<\/td>\n18\/04\/13<\/td>\nBy Raj A\/c<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/td>\n<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    <\/td>\n<\/td>\n<\/td>\n<\/td>\n1\/5\/13<\/td>\nBy balance b\/d<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    A trial balance is a bookkeeping or accounting report that lists the balances in each of an organization’s\u00a0general ledger accounts. (Often the accounts with zero balances will not be listed.) The debit balance amounts are listed in a column with the heading “Debit balances” and the credit balance amounts are listed in another column with the heading “Credit balances.” The total of each of these two columns should be identical.<\/p>\n

                    The trial balance is\u00a0not\u00a0a financial statement. It is mainly an internal report that is\/was useful in a manual accounting system. If the trial balance did not “balance” it signaled an error somewhere between the journal and the trial balance. Often the cause of the difference was a miscalculation of an account balance, posting a debit amount as a credit (or vice versa), transposing digits within an amount when posting or preparing the trial balance, etc.<\/p>\n

                    Today’s accounting software has been written to eliminate those errors. Hence, the trial balance is less important for bookkeeping purposes since it is almost certain that the general ledger and the trial balance will have the debits equal to the credits.<\/p>\n

                    The trial balance continues to be useful for auditors and accountants who wish to show 1) the general ledger account balances prior to their proposed adjustments, 2) their proposed adjustments, and 3) all of the account balances after the proposed adjustments. The adjusted amounts make up the adjusted trial balance\u00a0and the adjusted amounts will be used in the organization’s financial statements.<\/p>\n

                    Trial Balance<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                    Particulars<\/th>\nDebit Amount(Rs.)<\/th>\nCredit Amount (Rs)<\/th>\n<\/tr>\n<\/thead>\n
                    Cash<\/td>\n12,24,000<\/td>\n<\/td>\n<\/tr>\n
                    Capital<\/td>\n<\/td>\n16,00,000<\/td>\n<\/tr>\n
                    Bank<\/td>\n2,60,000<\/td>\n<\/td>\n<\/tr>\n
                    Purchases<\/td>\n8,00,000<\/td>\n<\/td>\n<\/tr>\n
                    Creditors(Raj)<\/td>\n<\/td>\n1,60,000<\/td>\n<\/tr>\n
                    Discount Receivable<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                    Sales<\/td>\n<\/td>\n6,40,000<\/td>\n<\/tr>\n
                    Discount Allowed<\/td>\n20,000<\/td>\n<\/td>\n<\/tr>\n
                    Charity<\/td>\n4,000<\/td>\n<\/td>\n<\/tr>\n
                    Salary<\/td>\n20,000<\/td>\n<\/td>\n<\/tr>\n
                    Rent<\/td>\n16,000<\/td>\n<\/td>\n<\/tr>\n
                    Furniture<\/td>\n60,000<\/td>\n<\/td>\n<\/tr>\n
                    Total<\/td>\n24,04,000<\/td>\n24,04,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ol>\n
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                    Class 11 Accountancy Chapter Wise Important Question<\/h2>\n
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                    1. Introduction to accounting<\/a><\/li>\n
                    2. Theory Base of Accounting<\/a><\/li>\n
                    3. Recording of Transactions -I Vouchers, Journals & Ledgers<\/a><\/li>\n
                    4. Recording of Transactions -II Cash Books & other Books<\/a><\/li>\n
                    5. Bank Reconciliation Statement<\/a><\/li>\n
                    6. Depreciation Provisions and Reserves<\/a><\/li>\n
                    7. Bill of Exchange<\/a><\/li>\n
                    8. Trial Balance and Rectification of Errors<\/a><\/li>\n
                    9. Financial Statements -I Sole Proprietorship<\/a><\/li>\n
                    10. Financial Statements -II Adjustments<\/a><\/li>\n
                    11. Accounts from Incomplete Records<\/a><\/li>\n
                    12. Computers in Accounting<\/a><\/li>\n
                    13. Computerised Accounting System<\/a><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                      Class 11 Accountancy Trial Balance and Rectification of Errors Extra Questions. myCBSEguide has just released Chapter Wise Question Answers for class 11. Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. Accountancy describes the duties of an accountant, the person whose job is to keep, … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1418,1346],"tags":[1872,1871,1839,1838,1833,1832],"class_list":["post-28207","post","type-post","status-publish","format-standard","hentry","category-accountancy","category-cbse","tag-cbse-class-11-accountancy","tag-chapter-wise-important-questions","tag-extra-questions","tag-important-questions","tag-latest-exam-questions","tag-practice-questions"],"yoast_head":"\nClass 11 Accountancy Trial Balance and Rectification of Errors Extra Questions<\/title>\n<meta name=\"description\" content=\"Class 11 Accountancy Trial Balance and Rectification of Errors Extra Questions Chapter Wise Question Answers for class 11 Accountancy\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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