MCQs of Rectification of Errors Class 11 with Answers
MCQs of Rectification of Errors Class 11 with Answers for CBSE, ISC and State Boards
Wages paid to Suresh ₹ 1,000 will be debited to:
(a) Suresh A/c
(b) Wages A/c
(c) Personal A/c
(d) Capital A/c
Ans – (b)
Wages paid to Arun ₹ 20,000 for the construction of building will be debited to:
(a) Arun A/c
(b) Wages A/c
(c) Building A/c
(d) Capital A/c
Ans – (c)
₹ 3,000 paid as wages for installing a machine are debited to Wages Account. The rectification entry is:
(a) Dr. Machinery A/c and Cr. Bank A/c by ₹ 3,000
(b) Dr. Machinery A/c and Cr. Wages A/c by ₹ 3,000
(c) Dr. Wages A/c and Cr. Bank A/c by ₹ 3,000
(d) None of the above
Ans – (b)
₹ 500 paid to Ghanshyam for repairs of machinery will be debited to:
(a) Repair A/c
(b) Wages A/c
(c) Machinery A/c
(d) Ghanshyam’s A/c
Ans – (a)
₹ 50,000 paid to Mohan for overhauling of old machinery purchased will be debited to:
(a) Repair A/c
(b) Mohan’s A/c
(c) Wages A/c
(d) Machinery A/c
Ans – (d)
On purchase of old furniture, amount of ₹ 2,000 incurred on its repairs is debited to
(a) Repairs Account
(b) Furniture Account
(c) Cash Account
(d) None of these
Ans – (b)
₹ 50,000 received on sale of an old car will be credited to:
(a) Sales A/c
(b) Car A/c
(c) Capital A/c
(d) Drawings A/c
Ans – (b)
Goods worth ₹ 2,000 given away as charity, should be credited to:
(a) Charity A/c
(b) Drawings A/c
(c) Sales A/c
(d) Purchases A/c
Ans – (d)
Goods of ₹ 500 given as charity is
(a) credited to Charity Account
(b) credited to Sales Account
(c) credited to Purchases Account
(d) None of these
Ans – (c)
₹ 5,000 paid as rent for the residential house or proprietor were debited to rent account as ₹ 500. In the rectifying entry, Drawing A/c should be debited with:
(a) ₹ 5,000
(b) ₹ 500
(c) ₹ 4,500
(d) ₹ 5,500
Ans – (a)
Salary paid to Ram ₹ 3,000 were credited to Salary A/c as ₹ 300. In the rectifying entry Salary A/c will be debited with:
(a) ₹ 3,000
(b) ₹ 300
(c) ₹ 3,300
(d) ₹ 2,700
Ans – (c)
Goods of ₹ 1,000 taken by the proprietor for personal use is
(a) credited to Sales Account
(b) credited to Proprietor’s Personal Expenses Account
(c) credited to Purchases Account
(d) None of the above
Ans – (c)
After closing the accounts, one sided error is rectified through:
(a) Drawings A/c
(b) Capital A/c
(c) Suspense A/c
(d) Profit & Loss A/c
Ans – (c)
Which of the following is one-sided error:
(a) Subsidiary book undercast
(b) Omission of posting to an account
(c) Posting to the wrong side of an account
(d) All of the above
Ans – (d)
Errors of omission permit
(a) correct totalling of the Balance Sheet
(b) correct totalling of the Trial Balance
(c) the Trial Balance to match
(d) None of these
Ans – (c)
Credit sales to Mahesh ₹ 8,000 were recorded as ₹ 800 in sales book. In rectifying entry Mahesh A/c will be _ .
(a) Debited by ₹ 7,200
(b) Credited by ₹ 7,200
(c) Debited by ₹ 8,800
(d) Credited by ₹ 8,800
Ans – (a)
Credit sales to Ram ₹ 1,000 were recorded as ₹ 1,200 in sales book. In rectifying entry Ram A/c will be _ .
(a) Debited by ₹ 200
(b) Credited by ₹ 200
(c) Debited by ₹ 2,200
(d) Credited by ₹ 2,200
Ans – (b)
Credit purchase from X ₹ 4,000 were recorded in the purchase book as ₹ 400. In rectifying entry X’s A/c will be __ .
(a) Debited by ₹ 4,400
(b) Credited by ₹ 4,400
(c) Debited by ₹ 3,600
(d) Credited by ₹ 3,600
Ans – (d)
Credit purchases from Y ₹ 6,000 were recorded in the purchase book as ₹ 6,600. In rectifying entry Y’s A/c will be __ .
(a) Debited by ₹ 600
(b) Credited by ₹ 600
(c) Debited by ₹ 12,600
(d) Credited by ₹ 12,600
Ans – (a)
Trial Balance is prepared to identify
(a) Errors of Principle
(b) Errors of Omission
(c) Compensating Errors
(d) None of these
Ans – (d)
Credit sales to Raghu ₹ 10,000 were recorded in purchases book. In rectifying entry Raghu’s A/c will be _ .
(a) Debited by ₹ 10,000
(b) Credited by ₹ 10,000
(c) Debited by ₹ 20,000
(d) Credited by ₹ 20,000
Ans – (c)
Credit sales to Shyam ₹ 5,000 were recorded in purchases book as ₹ 500. In rectifying entry Shyam’s A/c will be _ .
(a) Debited by ₹ 4,500
(b) Credited by ₹ 4,500
(c) Debited by ₹ 5,500
(d) Credited by ₹ 5,500
Ans – (c)
₹ 5,000 received from Sahil whose account was previously written off as Bad Debt is:
(a) credited to Bad Debts Recovered Account
(b) credited to Sahil’s Account
(c) credited to Cash Account
(d) None of the above
Ans – (a)
Goods purchased from Ganesh for ₹ 4,000 were recorded in Sales book as ₹ 5,000. In recifying entry Ganesh A/c will be _ .
(a) Debited by ₹ 1,000
(b) Credited by ₹ 1,000
(c) Debited by ₹ 9,000
(d) Credited by ₹ 9,000
Ans – (d)
Goods returned to Ajit ₹ 2,000 were recorded in sales return book as ₹ 200. In rectifying entry Ajit A/c will be _ .
(a) Debited by ₹ 2,200
(b) Credited by ₹ 2,200
(c) Debited by ₹ 1,800
(d) Credited by ₹ 1,800
Ans – (a)
Purchase of office furniture for ₹ 1,200 was debited to the General Expenses Account. It is
(a) a clerical error
(b) an error of principle
(c) an error of omission
(d) None of these
Ans – (b)
Goods returned from Vivek ₹ 10,000 were recorded in purchases return book as ₹ 12,000. In rectifying entry Vivek A/c will be _ .
(a) Debited by ₹ 2,000
(b) Credited by ₹ 2,000
(c) Debited by ₹ 22,000
(d) Credited by ₹ 22,000
Ans – (d)
Which of the following errors will be rectified through suspense account:
(a) Sales return by Priti ₹ 1,000 not recorded
(b) Sales return by Priti ₹ 1,000 recorded as ₹ 100
(c) Sales return by Priti ₹ 1,000 recorded through purchases return book
(d) Sales return book was undercast by ₹ 1,000
Ans – (d)
Sale of office furniture is
(a) credited to Sales Account
(b) credited to Office Furniture Account
(c) credited to Cash Account
(d) None of these
Ans – (b)
Suspense Account will have
(a) Debit balance
(b) Credit balance
(c) Debit or Credit balance, as the case may be
(d) None of the above
Ans – (c)
Sold goods to Charu for ₹ 2,700 but was recorded in Charu’s A/c as ₹ 7,200. In rectifying entry, Charu’s A/c will be credited with:
(a) ₹ 2,700
(b) ₹ 7,200
(c) ₹ 4,500
(d) ₹ 9,900
Ans – (c)
Sold goods to Charu ₹ 2,700 but was recorded as ₹ 7,200 to the credit of Charu. Charu’s A/c will be debited with:
(a) ₹ 4,500
(b) ₹ 9,900
(c) ₹ 2,700
(d) ₹ 7,200
Ans – (b)
Errors not shown by Trial Balance are
(a) Errors of Principle
(b) Compensating Errors
(c) Errors of Complete Omission
(d) All of these
Ans – (d)
Credit sales to Dinesh ₹ 40,000 were posted to Devesh as ₹ 4,000. In rectifying entry Suspense A/c will be __ .
(a) Debited by ₹ 36,000
(b) Credited by ₹ 36,000
(c) Debited by ₹ 44,000
(d) Credited by ₹ 44,000
Ans – (b)
Credit purchases from Mohan ₹ 6,000 were posted to the debit of Rohan as ₹ 6,600. In rectifying entry Suspense A/c will be _ .
(a) Debited by ₹ 600
(b) Credited by ₹ 600
(c) Debited by ₹ 12,600
(d) Credited by ₹ 12,600
Ans – (c)
Goods returned to Raju ₹ 5,000 were posted to the credit of Rupam as ₹ 4,000. In rectifying entry Suspense A/c will be __ .
(a) Debited by ₹ 9,000
(b) Credited by ₹ 9,000
(c) Debited by ₹ 1,000
(d) Credited by ₹ 1,000
Ans – (b)
An amount of ₹ 8,460 spent on the extension of Building was wrongly debited to Repairs A/c as ₹ 4,860. In rectifying entry Suspense A/c will be credited by:
(a) ₹ 3,600
(b) ₹ 4,860
(c) ₹ 8,460
(d) ₹ 13,320
Ans – (a)
The debit side of the Trial Balance is higher by ₹ 1,000. The reason may be
(a) Received ₹ 500 from A, debited in his account
(b) Received ₹ 1,000 from Kamur, credited in the account of Kumar
(c) Salary paid ₹ 10,000, which has been written in the Building Account
(d) ₹ 1,000 given to Susheel, its recording in the account books omitted.
Ans – (a)
An amount of ₹ 5,000 received from X was posted to the debit of Y. In rectifying entry _ account will be debited by ₹ _ .
(a) X ₹ 5,000
(b) Y ₹ 5,000
(c) Suspense A/c ₹ 10,000
(d) Suspense A/c ₹ 5,000
Ans – (c)
Sale of ₹ 7,600 to Ashok was credited to his account as ₹ 6,700. In rectifying entry Ashok A/c will be _ .
(a) Debited by ₹ 900
(b) Credited by ₹ 900
(c) Credited by ₹ 14,300
(d) Debited by ₹ 14,300
Ans – (d)
A discount of ₹ 750 allowed to a customer has been posted to his account as ₹ 570. Rectifying entry will be:
(a)
Customer A/c Dr. 180
To Suspense A/c 180
(b)
Suspense A/c Dr. 180
To Customer A/c 180
(c)
Customer A/c Dr. 1,320
To Suspense A/c 1,320
(d)
Suspense A/c Dr. 1,320
To Customer A/c 1,320
Ans – (b)
Credit purchase of ₹ 500 was passed through sales book. Rectifying entry will be:
(a)
Purchase A/c Dr. 500
Sales A/c Dr. 500
To Suspense A/c 1,000
(b)
Suspense A/c Dr. 1,000
To Purchase A/c 500
To Sales A/c 500
(c)
Purchases A/c Dr. 500
Sales A/c Dr. 500
To Personal A/c 1,000
(d)
Personal A/c Dr. 1,000
To Purchases A/c 500
To Sales A/c 500
Ans – (c)
In purchase book total of page no. 15 was carried forward to page no. 16 as ₹ 1,52,000 instead of ₹ 1,25,000 and total of page no. 20 was carried forward to page no. 21 as ₹ 2,16,000 instead of ₹ 2,61,000. The rectifying entry will be:
(a)
Purchases A/c Dr. 75,000
To Suspense A/c 75,000
(b)
Purchases A/c Dr. 18,000
To Suspense A/c 18,000
(c)
Suspense A/c Dr. 75,000
To Purchases A/c 75,000
(d)
Suspense A/c Dr. 18,000
To Purchases A/c 18,000
Ans – (b)
Rent paid to landlord of ₹ 5,000 was credited to Rent Account by ₹ 50,000. In the rectifying entry, the amount to be debited to Rent Account is
(a) ₹ 5,000
(b) ₹ 10,000
(c) ₹ 55,000
(d) ₹ 45,000
Ans – (c)
Goods purchased from Amar for ₹ 12,000 were recorded as ₹ 21,000 in purchases book. Rectifying entry will be:
(a)
Purchases A/c Dr. 12,000
To Amar 12,000
(b)
Amar A/c Dr. 21,000
To Purchases A/c 21,000
(c)
Purchases A/c Dr. 9,000
To Amar 9,000
(d)
Amar A/c Dr. 9,000
To Purchases A/c 9,000
Ans – (d)
Goods purchased from X for ₹ 20,000 was recorded as ₹ 2,000 in sales book. Rectifying entry will be:
(a)
Purchases A/c Dr. 20,000
To Sales A/c 2,000
To X 18,000
(b)
Purchases A/c Dr. 20,000
Sales A/c Dr. 2,000
To Suspense A/c 22,000
(c)
Purchases A/c Dr. 20,000
Sales A/c Dr. 2,000
To X 22,000
(d)
X Dr. 22,000
To Purchases A/c 20,000
To Sales A/c 2,000
Ans – (c)
Goods returned from Ram ₹ 12,000 were recorded in Purchases Return Book as ₹ 2,000. rectifying entry will be:
(a)
Sales Return A/c Dr. 12,000
Purchases Return A/c 2,000
To Suspense A/c 14,000
(b)
Sales Return A/c Dr. 12,000
To Purchases Return A/c 2,000
To Ram 10,000
(c)
Ram Dr. 14,000
To Sales Return A/c 12,000
To Purchases Return A/c 2,000
(d)
Sales Return A/c Dr. 12,000
Purchases Return A/c Dr. 2,000
To Ram 14,000
Ans – (d)
Wages paid to Mohan for erecting a machine should be debited to:
(a) Wages A/c
(b) Machine A/c
(c) Mohan’s A/c
(d) Cash A/c
Ans – (b)
Sale of typewriter that has been used in the office should be credited to:
(a) Sales A/c
(b) Cash A/c
(c) Capital A/c
(d) Typewriter A/c
Ans – (d)
The total of ‘Discount Allowed’ column in Cash Book for the month of September, 2024 amounting to ₹ 500 was not posted. Rectifying entry for the same will be:
(a)
Suspense A/c Dr. ₹ 500
To Discount Allowed A/c ₹ 500
(b)
Discount Allowed A/c Dr. ₹ 500
To Suspense A/c ₹ 500
(c)
Discount Allowed A/c Dr. ₹ 500
To Customer’s A/c ₹ 500
(d)
None of the above
Ans – (b)
A credit sale of goods to Anil of ₹ 600 was recorded in Purchase Book. In the rectifying entry
(a) Anil will be debited by ₹ 600
(b) Purchase will be debited by ₹ 600
(c) Anil will be debited by ₹ 1,200
(d) Sales will be credited by ₹ 1,200
Ans – (c)
Suspense Account in the trial balance will be entered in the:
(a) Manufacturing A/c
(b) Trading A/c
(c) Profit & Loss A/c
(d) Balance Sheet
Ans – (d)
₹ 1,500 received from Bahadur whose account was previously written off as bad-debt should be credited to:
(a) Bahadur’s A/c
(b) Bad-debts Recovered A/c
(c) Suspense A/c
(d) Cash A/c
Ans – (b)
Rent paid to landlord amounting to ₹ 500 was credited to Rent A/c with ₹ 5,000. In the rectifying entry, Rent A/c will be debited with:
(a) 5,000
(b) 500
(c) 5,500
(d) 4,500
Ans – (c)
Purchased goods from Gopal for ₹ 3,600 but was recorded in Gopal’s A/c as ₹ 6,300. In the rectifying entry, Gopal’s A/c will be credited with:
(a) 9,900
(b) 2,700
(c) 3,600
(d) 6,300
Ans – (b)
Which of the following errors will be rectified without debiting or crediting Suspense Account?
(a) Sales Book undercast by ₹ 5,000
(b) Purchase of 75,000 has been posted to Creditor’s Account as ₹ 57,000
(c) Credit Sales to Saksham ₹ 10,000 not posted to his account at all.
(d) Goods taken by the proprietor ₹ 4,000 has not been recorded in the books
Ans – (d)
Identify the statement which is not true:
(a) Suspense Account shows the difference in the Trial Balance
(b) Suspense Account arises due to one sided errors in the books of the account
(c) Balance of Suspense Account is shown in Profit & Loss Account
(d) Suspense Account will disappear after the rectification of errors
Ans – (c)
Purchased goods from Gopal for ₹ 3,600 but was recorded as ₹ 6,300 to the debit of Gopal. In the rectifying entry, Gopal’s A/c will be credited with:
(a) 9,900
(b) 2,700
(c) 3,600
(d) 6,300
Ans – (a)
Sohan returned goods to us amounting ₹ 4,200 but was recorded as ₹ 2,400 in his account. In the rectifying entry, Sohan’s A/c will be credited with:
(a) 1,800
(b) 4,200
(c) 2,400
(d) 6,600
Ans – (a)
Goods sold to Sethi for ₹ 640 was recorded in his account as ₹ 460. In the rectifying entry, Sethi’s A/c will be debited with:
(a) 180
(b) 460
(c) 640
(d) 1,100
Ans – (a)
A brief-case purchased for ₹ 800 for the son of a partner was debited to General Exp. A/c with ₹ 80. In the rectifying entry, Drawings A/c should be debited with:
(a) 880
(b) 720
(c) 800
(d) 80
Ans – (c)
Suspense Account is a
(a) Real Account
(b) Personal Account
(c) Nominal Account
(d) Any of these
Ans – (d)
Which of the following errors will affect the Trial Balance?
(a) Total of Sales Book has not been posted to Sales Account
(b) Installation charges of new machine have been debited to Repairs Account
(c) Drawings has been debited to Miscellaneous Expenditure Account
(d) Payment from Rajesh has not been recorded at all.
Ans – (a)
It is easy to detect than to _ .
(a) frauds, errors
(b) mistakes, frauds
(c) errors, frauds
(d) errors, mistakes
Ans – (c)
Errors are
(a) Undetected mistakes
(b) Intentional Mistakes
(c) Frauds
(d) Unintentional Mistakes
Ans – (d)
When Raj’s Trial Balance was prepared, total of the debit balance was ₹ 500 more than the total of credit balances. Which of the following errors is a possible reason for the difference?
(a) A cash sale of ₹ 250 had not been recorded
(b) A cash sale of ₹ 250 had been recorded twice
(c) A cash sale of ₹ 250 had been posted to the credit side of both Sales Account and Cash Account
(d) A cash sale of ₹ 250 had been posted to the debit side of both Cash Account and the Sales Account.
Ans – (d)
