{"id":19340,"date":"2021-02-27T17:35:32","date_gmt":"2021-02-27T12:05:32","guid":{"rendered":"https:\/\/ncertsolutions.guru\/?p=19340"},"modified":"2021-02-27T17:35:32","modified_gmt":"2021-02-27T12:05:32","slug":"mcq-questions-for-class-11-accountancy-chapter-6","status":"publish","type":"post","link":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/","title":{"rendered":"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers"},"content":{"rendered":"

Students who are searching for NCERT MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Pdf free download are compiled here to get good practice on all fundamentals. Know your preparation level on MCQ Questions for Class 11 Accountancy with Answers<\/a>. You can also verify your answers from our provided Trial Balance and Rectification of Errors Class 11 MCQs Questions with Answers. So, ace up your preparation with MCQ on Trial Balance and Rectification of Errors Class 11 Objective Questions.<\/p>\n

Trial Balance and Rectification of Errors Class 11 MCQs Questions with Answers<\/h2>\n

Question 1.
\nAgreement of trial balance is affected by
\n(a) one sided errors only
\n(b) two sided errors only
\n(c) both (a) and (b)
\n(d) none of the above<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (c) both (a) and (b).<\/p>\n<\/details>\n

\n

Question 2.
\nWhich of the following is not an error of principle?
\n(a) Purchase of furniture debited to purchases account.
\n(b) Repairs on the overhauling of second hand machinery purchased debited to repairs account.
\n(c) Cash received from Manoj posted to Saroj.
\n(d) Sale of old car credited to sales account.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (c) Cash received from Manoj posted to Saroj.<\/p>\n<\/details>\n

\n

Question 3.
\nWhich of the following is not an error of commission?
\n(a) Overcasting of sales book.
\n(b) Credit sales to Ramesh Rs. 5,000 credited to his account.
\n(c) Wrong balancing of machinery account.
\n(d) Cash sales not recorded in cash book.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (d) Cash sales not recorded in cash book.<\/p>\n<\/details>\n

\n

Question 4.
\nWhich of the following errors will be rectified through suspense account?
\n(a) Sales return book undercast by Rs. 1,000.
\n(b) Sales return by Madhu Rs. 1,000 not recorded.
\n(c) Sales return by Madhu Rs. 1,000 recorded as Rs. 100.
\n(d) Sales return by Madhu Rs. 1,000 recorded through purchases return book<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) Sales return book undercast by Rs. 1,000.<\/p>\n<\/details>\n

\n

Question 5.
\nIf the trial balance agrees, it implies that:
\n(a) there is no error in the books.
\n(b) there may be two sided errors in the book.
\n(c) there may be one sided error in the books.
\n(d) there may be both two sided and one sided errors in the books.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (b) there may be two sided error in the books.<\/p>\n<\/details>\n

\n

Question 6.
\nIf suspense account does not balance off even after rectification of errors it implies that:
\n(a) there are some one sided errors only in the books yet to be located.
\n(b) there are no more errors yet to be located.
\n(c) there are some two sided errors only yet to be located.
\n(d) there may be both one sided errors and two sided errors yet to be located.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (a) there are some one sided errors only in the books yet to be located.<\/p>\n<\/details>\n

\n

Question 7.
\nIf wages paid for installation of new machinery is debited to wages account, it is
\n(a) an error or commission.
\n(b) an error of principle
\n(c) a compensating error.
\n(d) an error of omission.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (b) an error of principle.<\/p>\n<\/details>\n

\n

Question 8.
\nTrial balance is:
\n(a) an account.
\n(b) a statement.
\n(c) a subsidiary book.
\n(d) a principal book.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (b) a statement.<\/p>\n<\/details>\n

\n

Question 9.
\nA trial balance is prepared:
\n(a) after preparation financial statement.
\n(b) after recording transactions in subsidiary books.
\n(c) after posting to ledger is complete.
\n(d) after posting to ledger is complete and accounts have been balanced.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: (d) after posting to ledger is complete and accounts have been balanced<\/p>\n<\/details>\n

\n

Fill in the blanks<\/span><\/p>\n

Question 1.
\nAn item is posted to the wrong side of an account. The error will be of …………….. the amount.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: double<\/p>\n<\/details>\n

\n

Question 2.
\nErrors of principle ………………… affect the Trial Balance.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: do not<\/p>\n<\/details>\n

\n

Question 3.
\nIf an accounting error has increased the profit, for correction, profit and loss account, will be ……………..<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: debited<\/p>\n<\/details>\n

\n

Question 4.
\nA Trial Balance ……………….. despite the existence of several errors in the books.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: tallies<\/p>\n<\/details>\n

\n

Question 5.
\nUndercasting in wages account is rectified by ………………. suspense account and wages account.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: crediting, debiting<\/p>\n<\/details>\n

\n

Question 6.
\nOvercasting in salaries account is rectified by ………………. suspense account and ……………… salaries account.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: debiting, crediting<\/p>\n<\/details>\n

\n

Question 7.
\nIf the Trial Balance does not ……………… it indicates that some ……………….. have been committed.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: tally, errors<\/p>\n<\/details>\n

\n

Question 8.
\nJournal entries passed to correct errors are called ……………..<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: rectifying entries<\/p>\n<\/details>\n

\n

Question 9.
\nThe last step of preparing Trial Balance is to ascertain the ……………….. of its two amount columns.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: sum<\/p>\n<\/details>\n

\n

Question 10.
\nWhile preparing ………………… the ledger account balances are carried from the Trial Balance.<\/p>\n

\nAnswer<\/span><\/summary>\n

Answer: financial statement<\/p>\n<\/details>\n

\n

Use the above-provided NCERT MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Pdf free download and get a good grip on the fundamentals. Need any support from our end during the preparation of CBSE Class 11 Accountancy Trial Balance and Rectification of Errors MCQs Multiple Choice Questions with Answers then leave your comments below. We’ll revert back to you soon.<\/p>\n","protected":false},"excerpt":{"rendered":"

Students who are searching for NCERT MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Pdf free download are compiled here to get good practice on all fundamentals. Know your preparation level on MCQ Questions for Class 11 Accountancy with Answers. You can also verify your answers from …<\/p>\n

MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers<\/span> Read More »<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[35],"tags":[],"yoast_head":"\nMCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers - NCERT Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers - NCERT Solutions\" \/>\n<meta property=\"og:description\" content=\"Students who are searching for NCERT MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Pdf free download are compiled here to get good practice on all fundamentals. Know your preparation level on MCQ Questions for Class 11 Accountancy with Answers. You can also verify your answers from … MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Read More »\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/\" \/>\n<meta property=\"og:site_name\" content=\"NCERT Solutions\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/NCERTSolutionsGuru\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-27T12:05:32+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ncertsolguru\" \/>\n<meta name=\"twitter:site\" content=\"@ncertsolguru\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prasanna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/ncertsolutions.guru\/#organization\",\"name\":\"NCERT Solutions\",\"url\":\"https:\/\/ncertsolutions.guru\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/NCERTSolutionsGuru\/\",\"https:\/\/www.instagram.com\/ncertsolutionsguru\/\",\"https:\/\/www.linkedin.com\/in\/ncertsolutionsguru\/\",\"https:\/\/in.pinterest.com\/ncertsolutionsguru\/\",\"https:\/\/en.wikipedia.org\/wiki\/National_Council_of_Educational_Research_and_Training\",\"https:\/\/twitter.com\/ncertsolguru\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/ncertsolutions.guru\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/i1.wp.com\/ncertsolutions.guru\/wp-content\/uploads\/2020\/05\/NCERT-Solutions.png?fit=460%2C45&ssl=1\",\"contentUrl\":\"https:\/\/i1.wp.com\/ncertsolutions.guru\/wp-content\/uploads\/2020\/05\/NCERT-Solutions.png?fit=460%2C45&ssl=1\",\"width\":460,\"height\":45,\"caption\":\"NCERT Solutions\"},\"image\":{\"@id\":\"https:\/\/ncertsolutions.guru\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ncertsolutions.guru\/#website\",\"url\":\"https:\/\/ncertsolutions.guru\/\",\"name\":\"NCERT Solutions\",\"description\":\"NCERT Solutions for Class 1 to 12\",\"publisher\":{\"@id\":\"https:\/\/ncertsolutions.guru\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ncertsolutions.guru\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#webpage\",\"url\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/\",\"name\":\"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers - NCERT Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/ncertsolutions.guru\/#website\"},\"datePublished\":\"2021-02-27T12:05:32+00:00\",\"dateModified\":\"2021-02-27T12:05:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/ncertsolutions.guru\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#webpage\"},\"author\":{\"@id\":\"https:\/\/ncertsolutions.guru\/#\/schema\/person\/4ba9570f32f2057e70e670c7885e47f3\"},\"headline\":\"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers\",\"datePublished\":\"2021-02-27T12:05:32+00:00\",\"dateModified\":\"2021-02-27T12:05:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#webpage\"},\"wordCount\":795,\"publisher\":{\"@id\":\"https:\/\/ncertsolutions.guru\/#organization\"},\"articleSection\":[\"MCQ Questions\"],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/ncertsolutions.guru\/#\/schema\/person\/4ba9570f32f2057e70e670c7885e47f3\",\"name\":\"Prasanna\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/ncertsolutions.guru\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/174540ad43736c7d1a4c4f83c775e74d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/174540ad43736c7d1a4c4f83c775e74d?s=96&d=mm&r=g\",\"caption\":\"Prasanna\"},\"url\":\"https:\/\/ncertsolutions.guru\/author\/prasanna\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers - NCERT Solutions","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/","og_locale":"en_US","og_type":"article","og_title":"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers - NCERT Solutions","og_description":"Students who are searching for NCERT MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Pdf free download are compiled here to get good practice on all fundamentals. Know your preparation level on MCQ Questions for Class 11 Accountancy with Answers. You can also verify your answers from … MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers Read More »","og_url":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/","og_site_name":"NCERT Solutions","article_publisher":"https:\/\/www.facebook.com\/NCERTSolutionsGuru\/","article_published_time":"2021-02-27T12:05:32+00:00","twitter_card":"summary_large_image","twitter_creator":"@ncertsolguru","twitter_site":"@ncertsolguru","twitter_misc":{"Written by":"Prasanna","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/ncertsolutions.guru\/#organization","name":"NCERT Solutions","url":"https:\/\/ncertsolutions.guru\/","sameAs":["https:\/\/www.facebook.com\/NCERTSolutionsGuru\/","https:\/\/www.instagram.com\/ncertsolutionsguru\/","https:\/\/www.linkedin.com\/in\/ncertsolutionsguru\/","https:\/\/in.pinterest.com\/ncertsolutionsguru\/","https:\/\/en.wikipedia.org\/wiki\/National_Council_of_Educational_Research_and_Training","https:\/\/twitter.com\/ncertsolguru"],"logo":{"@type":"ImageObject","@id":"https:\/\/ncertsolutions.guru\/#logo","inLanguage":"en-US","url":"https:\/\/i1.wp.com\/ncertsolutions.guru\/wp-content\/uploads\/2020\/05\/NCERT-Solutions.png?fit=460%2C45&ssl=1","contentUrl":"https:\/\/i1.wp.com\/ncertsolutions.guru\/wp-content\/uploads\/2020\/05\/NCERT-Solutions.png?fit=460%2C45&ssl=1","width":460,"height":45,"caption":"NCERT Solutions"},"image":{"@id":"https:\/\/ncertsolutions.guru\/#logo"}},{"@type":"WebSite","@id":"https:\/\/ncertsolutions.guru\/#website","url":"https:\/\/ncertsolutions.guru\/","name":"NCERT Solutions","description":"NCERT Solutions for Class 1 to 12","publisher":{"@id":"https:\/\/ncertsolutions.guru\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ncertsolutions.guru\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#webpage","url":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/","name":"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers - NCERT Solutions","isPartOf":{"@id":"https:\/\/ncertsolutions.guru\/#website"},"datePublished":"2021-02-27T12:05:32+00:00","dateModified":"2021-02-27T12:05:32+00:00","breadcrumb":{"@id":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ncertsolutions.guru\/"},{"@type":"ListItem","position":2,"name":"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers"}]},{"@type":"Article","@id":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#article","isPartOf":{"@id":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#webpage"},"author":{"@id":"https:\/\/ncertsolutions.guru\/#\/schema\/person\/4ba9570f32f2057e70e670c7885e47f3"},"headline":"MCQ Questions for Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors with Answers","datePublished":"2021-02-27T12:05:32+00:00","dateModified":"2021-02-27T12:05:32+00:00","mainEntityOfPage":{"@id":"https:\/\/ncertsolutions.guru\/mcq-questions-for-class-11-accountancy-chapter-6\/#webpage"},"wordCount":795,"publisher":{"@id":"https:\/\/ncertsolutions.guru\/#organization"},"articleSection":["MCQ Questions"],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/ncertsolutions.guru\/#\/schema\/person\/4ba9570f32f2057e70e670c7885e47f3","name":"Prasanna","image":{"@type":"ImageObject","@id":"https:\/\/ncertsolutions.guru\/#personlogo","inLanguage":"en-US","url":"https:\/\/secure.gravatar.com\/avatar\/174540ad43736c7d1a4c4f83c775e74d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/174540ad43736c7d1a4c4f83c775e74d?s=96&d=mm&r=g","caption":"Prasanna"},"url":"https:\/\/ncertsolutions.guru\/author\/prasanna\/"}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/posts\/19340"}],"collection":[{"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/comments?post=19340"}],"version-history":[{"count":0,"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/posts\/19340\/revisions"}],"wp:attachment":[{"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/media?parent=19340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/categories?post=19340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ncertsolutions.guru\/wp-json\/wp\/v2\/tags?post=19340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}