Rectification Of Error CBSE Questions & Answers

Rectification Of Error

This is Accountancy Class 11 Rectification of Error CBSE Questions & Answers. There are 15 questions in this test with each question having around four answer choices.

Questions & Answers

1
On purchase of old furniture the amount of Rs.750 spent on its repairs should be debited to
  • A
    Cash account
  • B
    None
  • C
    Furniture account
  • D
    Repairs account
    Correct
2
A sum of Rs.1200 paid to Ashok has been wrongly credited to his account. What should be done to rectify the error
  • A
    Ashok A/c is to be Credited
  • B
    Both
  • C
    None
  • D
    Ashok A/c is to be debited
    Correct
3
Purchase of furniture of Rs.5000 was entered in the Purchases Book. To rectify the error
  • A
    furniture account is debited
  • B
    Purchases account is credited and furniture account is debited
    Correct
  • C
    Purchases account is debited and furniture account is credited
  • D
    Purchases account is credited
4
Sales for Rs.20000 made to Malvika was not entered in the Sales Book.
  • A
    Option A
  • B
    Option B
  • C
    Option C
    Correct
  • D
    Option D
5
Salary of Rs.7500 paid to Accountant Raman was debited to his Personal account
  • A
    Option A
    Correct
  • B
    Option B
  • C
    Option C
  • D
    Option D
6
Old furniture sold for Rs.2800 was entered in the Sales Book.
  • A
    Option A
  • B
    Option B
  • C
    Option C
    Correct
  • D
    Option D
7
Carriage paid Rs.500 on purchase of a Machine was debited to Carriage A/c
  • A
    Option A
  • B
    Option B
  • C
    Option C
  • D
    Option D
    Correct
8
Cash Rs.50000 paid to the creditor Atulya Ghosh was debited to Praful Ghosh’s A/c
  • A
    Option A
    Correct
  • B
    Option B
  • C
    Option C
  • D
    Option D
9
Rectify through suspense account - Purchases Book has been overcast by Rs.200
  • A
    Option A
  • B
    None of these
  • C
    Option C
  • D
    Option D
    Correct
10
Rectify through suspense account- Goods purchased from Manohar of Rs.2500 has been posted to the debit of his account. Which account should be credited
  • A
    Goods A/c
  • B
    Suspense A/c
  • C
    Manohar A/c
    Correct
  • D
    None
11
Rectify through suspense account- Cash of Rs.4500 paid to Munish was credited to Manish. Which account should be debited
  • A
    Suspense
  • B
    Both Munish and Manish
    Correct
  • C
    Manish
  • D
    Munish
12
Rectify through suspense account - Discount Rs.100 allowed to Anthony were not debited to discount account.
  • A
    Option A
  • B
    Option B
  • C
    Option C
    Correct
  • D
    Option D
13
Purchase of goods from Mohit for Rs.2500 was entered in the Sales Book; however Mohit’s Account was correctly credited. Rectify through suspense account
  • A
    Option A
  • B
    Option B
    Correct
  • C
    Option C
  • D
    Option D
14
Cash received from Anil a debtor Rs.3200 was correctly entered in the Cash Book but was omitted to be posted to his account. Rectify through suspense account which account should be credited
  • A
    Cash
  • B
    Anil
    Correct
  • C
    Suspense
  • D
    None
15
The recovery of staff loan by deduction from pay at Rs.300 per month for nine months in the year have not been accounted for.
  • A
    Cr Rs.2700
  • B
    Dr Rs.2700
  • C
    None of these
    Correct
  • D
    Dr Rs.2500