Test Details

Trial Balance and Rectification of Errors

Jan 27, 9:45 AM

30 minutes

Jan 27, 10:15 AM

30.0 marks

MCQ

20 questions

veena mahto

My name is veena mahto, a commerce teacher in saraswati shishu vidya mandir dhurwa. I have been teaching since 2011. I have teaching experience in class 12 Economics, Accountancy, Business Studies. I also teach in coaching- COMMERCE MENTORS, harmu bypass road shivdayal nagar. I have 2 NGOs. one in ranchi by name Rang Society and another in my native place west singhbhum by name aadivasi kalyaan samiti in short AAKAS, As member headed my by father (Ex- sub. Major, army) Mr. sonaram kumhar.

Class Details

Accountancy

12F ACCOUNTANCY New

Accountancy

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Question Text

Question 1 :
C's Trial Balance contains the following information: Bad debts Rs. 8,000, Provision for Doubtful debtsRs. 6,000, Sundry debtors Rs. 25,000.It is desired to create a provision for bad debts at 10% on Sundry debtors at the end of the year. Sundry debtors (after provision) will appear in Balance Sheet at a figure of :

Question 2 :
A's trial balance provides you the following information: Bad debts Rs.1,000. It is desired to maintain a provision for bad debts at Rs. 2,000. Amount debited to profit and loss a/c will be_________.

Question 3 :
If a purchase return of Rs. 200 has been wrongly posted to the debit of the sales return account, but had been correctly entered in the suppliers account, the total of the trial balance would show:

Question 4 :
In arriving at our adjusted cash balance, which of the following is not taken into account?

Question 5 :
P's trial balance contains the following information: Bad debts Rs.3,000 Provision for bad debts Rs.3,500 It is desired to make a provision of Rs. 4,000 at the end of the year. the amount to be debited to profit and loss a/c is_________.

Question 6 :
Trade discount allowed on the Sales, if appearing in the trial balance, is shown in the final accounts_____________________.

Question 7 :
Which of the following statements is correct in relation to a trial balance?

Question 8 :
An agreement of the trial balance does not prove that _____________.

Question 9 :
D's trial balance contains the following information: Bad debts Rs. 500 Provision for bad debts Rs. 4,000 It is desired to maintain a provision of Rs. 3,000 at the end of the year Accounting treatment of this adjustment is_________________________.

Question 10 :
Credit purchase of goods worth Rs 10000 was recorded as credit sale to Mr. X , the mistake was discovered after 2 months. Rectifying entry is to be made in ?

Question 15 :
The difference in trial balance is transferred to _________ if the errors are not identified.

Question 16 :
Indicate which of the following errors will cause the trial balance to be out of balance?

Question 18 :
Suspense Account in the trial balance will be entered in the _________.

Question 19 :
A folio in the purchases journal was added as Rs $34,680$, instead of Rs$36,480$. Identify the amount of the trial balance difference which will be placed in a suspense account.

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