Trial Balance and Accounting Errors
NIOS · Class 10 · Accountancy
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Quick Quiz: Trial Balance and Accounting Errors
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A trial balance has a debit side total of ₹18,400 and a credit side total of ₹16,700. What is the difference and where should it be placed when a suspense account is opened?
Goods worth ₹2,000 were purchased from Sohan, but the amount was posted to the debit side instead of the credit side. By how much will the trial balance disagree?
A purchase journal is overcast by ₹2,000 and the same total is posted to the purchase account. What is the effect on the trial balance?
A sales journal is undercast by ₹3,000 and posted to the sales account. What is the effect on the trial balance?
Sample Questions
₹500 was received from Vinod and correctly entered in the Cash Book, but it was posted twice on the credit side of Vinod's account. What is the trial balance effect?
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Credit side exceeds by ₹500
Posting an amount twice adds one extra credit of ₹500. That makes the credit side larger by ₹500 and the trial balance will not tally.
₹300 was received from Khan and correctly entered on the debit side of the Cash Book, but it was posted to the debit side of Khan's account instead of the credit side. What is the difference in the trial balance?
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Credit side lesser by ₹600
Wrong-side posting causes a double difference. The amount is ₹300, so the difference is ₹600. The credit side becomes lesser by ₹600.
A sale of ₹10,000 was recorded as ₹100 in the books. What is the effect on the trial balance?
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No effect on trial balance
This is an error of commission. Both the sale and cash/bank sides are affected by the same wrong amount, so debit and credit still remain equal and the trial balance is not affected.
A credit purchase of ₹6,000 from Ravi was completely omitted from the Purchase Book. What is the effect on the trial balance?
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No effect on trial balance
Complete omission leaves both the Purchase Book and Ravi's account unaffected. Since neither side is posted, the trial balance remains unchanged.
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