Trial Balance and Rectification of Errors Class 11 MCQ: Check the below NCERT MCQ Questions for Accountancy Trial Balance and Rectification of Errors Class 11 MCQ with Answers Pdf free download. Trial Balance and Rectification of Errors Class 11 MCQ  Questions for Accountancy with Answers were prepared based on the latest exam pattern. We have provided Trial Balance and Rectification of Errors Class 11 Questions with Answers to help students understand the concept very well.

Trial Balance and Rectification of Errors Class 11 MCQ

1. Which of the following is not an error of principle?
(a) Purchase of furniture debited to purchase account
(b) Repairs on the overhauling of second-hand machinery purchased debited to repairs account
(c) Cash received from XYZ posted to ABC
(d) Sale of old car credited to sales account

2. Which of the following is prepared on the basis of trial balance?
(a) Journal
(b) Ledger
(c) Final Accounts
(d) None of the above

3. Which of the following errors will be rectified through a suspense account?
(a) Sales return book undercast by Rs. 10,000
(b) Sales return by XYZ of Rs. 10,000 is not recorded
(c) Sales return by XYZ of Rs. 10,000 is recorded as Rs. 1,000.
(d) Sales return by XYZ of Rs. 10,000 recorded through purchase return book

4. What kind of accuracy is tested by trial balance?
(a) Theoretical
(b) Practical
(c) Arithmetical
(d) None of the above

5. How many methods are there for preparing a trial balance?
(a) One
(b) Three
(c) Four
(d) None of the above

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