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11th Standard English Medium Accountancy Subject Rectification of Errors Book Back 2 Mark Questions with Solution Part - I Question Bank Software Jun-08 , 2021

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11th Standard English Medium Accountancy Subject Rectification of Errors Book Back 2 Mark Questions with Solution Part - I

11th Standard English Medium Accountancy Subject Rectification of Errors Book Back 2 Mark Questions with Solution Part - I

11th Standard

    Reg.No. :
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Accountancy

Time : 00:30:00 Hrs
Total Marks : 10

    Part I

    5 x 2 = 10

  1. The following errors were detected before preparation of trial balance. Rectify them.
    (a) Purchases returns book is undercast by Rs. 500.
    (b) Purchases returns book is overcast by Rs. 600.
    (c) Sales returns book is undercast by Rs. 700.
    (d) Sales returns book is overcast by Rs. 800.

  2. The following errors were detected before preparation of trial balance. Rectify them.
    (a) The total of rent received account is carried forward Rs. 900 short.
    (b) The total of rent received account is carried forward Rs. 1,000 excess.
    (c) The total of salary account is carried forward Rs. 1,100 short.
    (d) The total of salary account is carried forward Rs. 1,200 excess

  3. What is meant by error of principle?

  4. What is meant by error of complete omission?

  5. State the account/s affected in each of the following errors:
    (a) Goods purchased on credit from Saranya for Rs.150 was posted to the debit side of her account.
    (b) The total of purchases book Rs.4,500 was posted twice.

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