Rectification of Errors — Practice Quiz
ICSE · Class 11 · Accountancy
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Quick Quiz: Rectification of Errors
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Which statement about two-sided errors in accountancy is correct?
Which set contains only types of errors referred to under two-sided errors?
What is the definition of rectification of errors?
Which statement about over-writing and erasing wrong figures is correct?
Sample Questions
When an error is located quickly in the journal or ledger posting, how may it be corrected?
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By crossing out the wrong figure with a single line and writing the correct figure above
If the mistake is found quickly, the wrong figure may be neatly crossed out with one line and the correct figure written above it.
Which error is classified as a one-sided error?
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An item is posted on the wrong side of one account
A one-sided error affects only one side of one account, such as posting on the wrong side.
Which case is a one-sided error according to the chapter?
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Wrong amount posted to an account
Posting the wrong amount to one account is a one-sided error.
What is the rule for placing the difference in Trial Balance into Suspense Account?
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It should be entered on the side which has the smaller total in the trial balance
The difference is put on the side with the smaller total so that the Trial Balance tallies.
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