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Rectification of Errors Model Question Paper

11th Standard

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Accountancy

Time : 01:00:00 Hrs
Total Marks : 50
    5 x 1 = 5
  1. Errors which affect one side of an account are called.

    (a)

    Single sided errors

    (b)

    Double sided errors

    (c)

    Both

    (d)

    None of the above

  2. Amount spent on servicing office Typewriter should be debited to:

    (a)

    Repairs account

    (b)

    Typewriter account

    (c)

    Miscellaneous expenses account

    (d)

    Drawings account

  3. Goods taken by the Proprietor for domestic use should be credited to ______________

    (a)

    Proprietor's drawings account

    (b)

    Sales account

    (c)

    Purchases account

    (d)

    Suspense account

  4. Good worth rs. 50 given as charity should be credited to ________.

    (a)

    charity Account

    (b)

    Sales Account

    (c)

    Purchase Account

    (d)

    None of the above

  5. The errors can be classified into ________ types.

    (a)

    one

    (b)

    Two

    (c)

    Three

    (d)

    Four

  6. 5 x 2 = 10
  7. Rectify the following errors assuming that the trial balance is yet to be prepared:
    (a) Sales book was undercast by Rs.400
    (b) Sales returns book was overcast byRs.500
    (c) Purchases book was undercast by Rs.600
    (d) Purchases returns book was overcast by Rs.700
    (e) Bills receivable book was undercast by Rs.800

  8. Rectify the following errors discovered after the preparation of the trial balance:
    (a) Rent paid was carried forward to the next page Rs.500 short.
    (b) Wages paid was carried forward Rs.250 excess.

  9. Rectify the following errors after preparation of trial balance:
    (a) Salary paid to Ram Rs.1,000 was wrongly debited to his personal account.
    (b) A credit sale of goods to Balu for Rs.450 was debited to Balan.

  10. Will the trial balance agree in case of errors of partial omission? Why?

  11. What do you mean by errors?

  12. 5 x 3 = 15
  13. The following errors were located before the preparation of the trial balance. Rectify them.
    (a) Paid Rs 500 to Angappan were wrongly debited to Angannan’s account.
    (b) Sale of furniture for Rs 750 was credited to sales account.
    (c) Purchase of goods from Bagya for Rs 2,100 was wrongly passed through sales book.
    (d) Wages Rs 1,000 paid on erection of machinery were debited to wages account.

  14. What are the errors not disclosed by a trial balance?

  15. What are the errors disclosed by a trial balance?

  16. Pass the journal entries rectifying the following errors:
    (i) Purchases of office furniture of Rs 10,000 was recorded in Purchases book.
    (ii) Office rent of Rs 15,000 was debited to the personal account of the landlord.
    (iii) Old machine was sold for Rs 5,000 was credited to Sales account.

  17. Following are some accounting errors. Rectify the same through Suspense Alc.
    (i) Goods Purchased from Manohar of Rs 2,500 has been posted to.the debit of his account.
    (ii) Cash of Rs 4,500 paid to Munish was credited to Manish.
    (iii) Discount Rs 100 allowed to Anthony was not debited to discount account.

  18. 4 x 5 = 20
  19. The accountant of a firm located the following errors before preparing the trial balance.Rectify them.
    (a) Machinery purchased for Rs.3,000 was debited to purchases account.
    (b) Interest received Rs.200 was credited to commission account.
    (c) An amount of Rs.1,000 paid to Tamilselvan as salary was debited to his personal account.
    (d) Old furniture sold for Rs.300 was credited to sales account.
    (e) Goods worth Rs.800 purchased from Soundarapandian on credit was not recorded in the books of accounts.

  20. Rectify the following errors :
    (i) Total one page of the Sales Book was 'carried forward' to the next page as Rs 2,785 instead of Rs 2,587.
    (ii) A cheque of Rs 400 received from Mohan was dishonoured and had been posted to the debit side of the allowance account.
    (iii) Return of goods worth Rs 5,000 by a customer was entered in the Purchase return book.
    (iv) Sum of Rs 200 owed by 'X' has been included in the list of sundry creditors.
    (v) Side of old furniture worth Rs 430 was credited to the sales account as Rs 340.

  21. Following are some accounting errors. Rectify them by making journal entries :
    (a) Sales for Rs 20,000 made to Madhan was not entered in the sales book.
    (b) Salary of Rs 7,500 paid to accountant Raman was debited to his personal account.
    (c) Old furniture sold for Rs 2,800 was entered in the sales book.
    (d) Carriage paid Rs 500 on purchase of a machine was debited to carriage A/c.
    (e) Cash Rs 50,000 paid to the creditor Arya Ghosh was debited to Surya Ghosh's A/c.

  22. Rectify the following Journal Entries.

          Rs Rs
    (i) Purchases A/c Dr. 5,000  
           To Cash A/c     5,000
      (Purchase of furniture)      
    (ii) Anbu A/c Dr. 10,000  
            To Cash A/c     10,000
      (Salary paid to Anbu)      
    (iii) Raju A/c Dr. 3,000  
           To Cash A/c     3,000
      (Rent paid)      
    (iv) Sales A/c Dr. 10,000  
           To Cash A/c     10,000
      (Credit sale to Naresh)      
    (v) Cash A/c Dr. 15,000  
            To Babu A/c     15,000
      (Cash Sales)      

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