Practice Errors Affecting The Trial Balance (8.5.1) - Rectification of Errors
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Errors Affecting the Trial Balance

Practice - Errors Affecting the Trial Balance

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Learning

Practice Questions

Test your understanding with targeted questions

Question 1 Easy

What is a trial balance?

💡 Hint: Think about its purpose in accounting.

Question 2 Easy

Define an error of omission.

💡 Hint: Consider what happens when a sale isn’t logged.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What type of error is completely failing to record a transaction?

Errors of Commission
Errors of Omission
Compensating Errors

💡 Hint: Think about what happens when something is missing.

Question 2

Are compensating errors harmful even if they balance the trial balance?

True
False

💡 Hint: Consider the implications of hidden errors in accounting.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A business forgot to record ₹5000 in sales. How does this affect the trial balance, and what corrections should be made?

💡 Hint: Look at how this missing entry would affect your totals.

Challenge 2 Hard

You find two errors: a payment of ₹300 recorded as ₹30 and a sale of ₹30 recorded as₹300. Discuss how to correct these errors.

💡 Hint: Think about what is needed to adjust back to the correct amounts.

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