Practice When Errors Are Discovered Before Final Accounts (8.6.1) - Rectification of Errors
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When Errors are Discovered Before Final Accounts

Practice - When Errors are Discovered Before Final Accounts

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Practice Questions

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Question 1 Easy

What is the purpose of rectifying errors before final accounts?

💡 Hint: Think about financial decision-making.

Question 2 Easy

What must you do first when you identify an error?

💡 Hint: Focus on the process of correction.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What should be done if an accounting error is discovered before final accounts?

Ignore it
Make a correction through journal entries
Report to upper management only

💡 Hint: Think about the best practice for maintaining accuracy.

Question 2

True or False: Errors should be corrected after preparing final accounts.

True
False

💡 Hint: Consider the timing of error discovery.

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Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

A small business accidentally records its office rent of ₹1,500 as a utility expense. What steps should be taken to rectify this error before final accounts?

💡 Hint: Focus on reversing the mistake first.

Challenge 2 Hard

You discover three errors totaling ₹5,000 that were omitted from the financial records. Discuss how you would address these errors and the impact on the trial balance.

💡 Hint: Consider the implications of omissions on financial statements.

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