Trial Balance And Rectification Of Errors — Practice Quiz
Telangana Open School (TOSS) · Class 12 · Accountancy
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Quick Quiz: Trial Balance And Rectification Of Errors
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What is the main purpose of preparing a Trial Balance?
Which of the following is NOT an objective of preparing a Trial Balance?
Trial Balance is prepared from the balances of:
Which of the following accounts normally shows a debit balance?
Sample Questions
Which method of preparing Trial Balance uses only the closing balances of accounts?
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Balance Method
In the Balance Method, only the net balances of each ledger account are used to prepare the Trial Balance.
If the total of the debit column of the Trial Balance is ₹1,50,000 and the credit column is ₹1,45,000, what is the difference?
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₹5,000 debit excess
Debit total (₹1,50,000) is greater than credit total (₹1,45,000) by ₹5,000, so there is a debit excess of ₹5,000.
Which of the following is a revenue expenditure?
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Paying rent
Rent is a recurring expense for using an asset and is classified as revenue expenditure.
An error that affects only one account is known as:
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One-sided error
One-sided errors affect only one account, such as wrong totaling or wrong balancing.
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