Practice Rectifying Errors In Trial Balance (8.5.3) - Rectification of Errors
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Rectifying Errors in Trial Balance

Practice - Rectifying Errors in 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 what it summarizes.

Question 2 Easy

What is an error of omission?

💡 Hint: Remember, it's like forgetting to write something down.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What happens when the total debits do not equal total credits in a trial balance?

Errors exist
No action required
The accounts are perfect

💡 Hint: Think about the significance of a balanced trial balance.

Question 2

True or False: Compensating errors can make the trial balance look correct.

True
False

💡 Hint: Consider how errors can interact in accounting.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A company recorded a total of ₹50,000 in sales, but a transaction of ₹5,000 was omitted. Calculate the correct trial balance and explain the rectification process.

💡 Hint: Think about what happens when a transaction is missing and how you can add it back.

Challenge 2 Hard

If an error of ₹10,000 was mistakenly included in two different accounts, explain the nature of this error and how to correct it.

💡 Hint: Consider how errors can offset each other and the importance of thorough checks.

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