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Trial Balance and Rectification of Errors — Flashcards

CBSE · Class 11 · Accountancy

68 flashcards for Trial Balance and Rectification of Errors (CBSE Class 11 Accountancy) to test yourself on key terms and facts.

115 questions68 flashcards3 formulas & key relations5 concepts

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Meaning of Trial Balanceजाँच शेष का अर्थतुलन-पत्र के उद्देश्यObjectives of Trial BalanceSignificance of Agreementसमझौते का महत्वप्रायोगिक तुलन नियमTrial Balance Rule
Card 1Meaning of Trial Balance

What is a Trial Balance?

Answer

A Trial Balance is a statement showing the balances, or total of debits and credits, of all the accounts in the ledger to verify the arithmetical accuracy of posting into the ledger accounts. It is us…

Card 2जाँच शेष का अर्थ

परीक्षण शेष क्या है?

Answer

परीक्षण शेष (Trial Balance) वह विवरण होता है जिसमें लेखा बही के सभी खातों के शेष या कुल जमा और खर्चों को दर्शाया जाता है ताकि लेखा बही के खातों में प्रविष्टियों की अंकगणितीय शुद्धता को सत्यापित किया ज…

Card 3तुलन-पत्र के उद्देश्य

तुलन-पत्र क्यों बनाया जाता है?

Answer

तुलन पत्र के तीन मुख्य उद्देश्य हैं: 1) बहीखाता के खातों की अंकगणितीय सटीकता का पता लगाना, 2) त्रुटियों का पता लगाने में मदद करना, और 3) लाभ और हानि खाता और तुलन पत्र जैसे वित्तीय विवरणों की तैयारी मे…

Card 4Objectives of Trial Balance

Why is Trial Balance prepared?

Answer

Trial Balance has three main objectives: 1) to ascertain the arithmetical accuracy of ledger accounts, 2) to help in locating errors, and 3) to help in the preparation of financial statements such as …

Card 5Significance of Agreement

Does a tallied Trial Balance prove that all accounting entries are correct?

Answer

No. A tallied Trial Balance is not conclusive proof of correctness. It only shows that debit and credit totals agree arithmetically. Errors can still exist, such as posting to the wrong account or rec…

Card 6समझौते का महत्व

क्या एक मिलान किया गया परीक्षण शेष यह साबित करता है कि सभी लेखा प्रविष्टियाँ सही हैं?

Answer

नहीं। एक गिने हुए ट्रायल बैलेंस की शुद्धता का निर्णायक प्रमाण नहीं है। यह केवल यह दिखाता है कि डेबिट और क्रेडिट कुल अंकगणितीय रूप से सहमत हैं। त्रुटियां अभी भी मौजूद हो सकती हैं, जैसे कि गलत खाते में …

Card 7प्रायोगिक तुलन नियम

ट्रायल बैलेंस समझौता नियम क्या है?

Answer

परीक्षण शेष समझौता नियमः दोहरी प्रविष्टि प्रणाली के तहत सभी खाता बही खातों के डेबिट शेष का कुल योगs = Total of Credit Balances. This is based on the debit and credit।…

Card 8Trial Balance Rule

What is the Trial Balance agreement rule?

Answer

Trial Balance agreement rule: Total of Debit Balances = Total of Credit Balances. This is based on the debit and credit balances of all ledger accounts under the double entry system.

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Frequently Asked Questions

What are the important topics in Trial Balance and Rectification of Errors for CBSE Class 11 Accountancy?
Key topics in Trial Balance and Rectification of Errors include Meaning and Objectives of Trial Balance, Classification of Errors, Locating Errors in a Non-Tallied Trial Balance, Rectification of Errors. Study these first, then practise questions on each for Class 11 exams.
How many flashcards are available for Trial Balance and Rectification of Errors?
There are 68 flashcards for Trial Balance and Rectification of Errors covering key definitions, facts and ideas. A few sample cards are shown on this page.
How should I revise Trial Balance and Rectification of Errors for Class 11 exams?
Learn the core ideas first, then work through the 115 practice questions on Trial Balance and Rectification of Errors. Revise definitions regularly and use flashcards for quick recall before the exam.

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