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
A credit sale of Rs.500 to Vinod was recorded as 5,500. What amount will adjusted now?
  • A
    Dr. Rs.500
  • B
    Dr. Rs.6000
  • C
    Cr Rs.5500
    Correct
  • D
    Cr Rs.5500
2
Rs.218,400 paid to a supplier was posted to the supplier as Rs.214,800. What amount is to be adjusted now?
  • A
    Dr. Rs.3600
    Correct
  • B
    Cr. Rs.214800
  • C
    Cr. Rs.3600
  • D
    Dr. Rs.218400
3
Rs.2,400 pre-paid insurance has been brought forward from the previous year as a credit balance
  • A
    Dr. Rs.4800
    Correct
  • B
    Cr. Rs.4800
  • C
    Dr Rs.2400
  • D
    Cr. Rs.2400
4
Sales Book was overcast by Rs.1500. Rectify through suspense account
  • A
    Option A
  • B
    Option B
  • C
    Option C
  • D
    Option D
    Correct
5
Cash of Rs.4000 paid to Hanif was credited to Rafique A/c as Rs.1400. Rectify through suspense account
  • A
    Option A
  • B
    Option B
  • C
    Option C
    Correct
  • D
    Option D
6
Cash of Rs.4000 paid to Hanif was credited to Rafique A/c as Rs.1400. Rectify through suspense account. By what account Rafique account should be debited
  • A
    Rs.5400
  • B
    Rs.4000
  • C
    Rs.1400
    Correct
  • D
    Rs.2600
7
The total of Purchase Returns Book of Rs.3150 was carried forward as Rs.1530. Rectify through suspense account
  • A
    Rs.1530
  • B
    Rs.4680
  • C
    Rs.3150
  • D
    Rs.1620
    Correct
8
Namita was paid cash Rs.6500 but Sumita was debited by Rs 6000 Rectify through suspense account. By what amount Namita account should be debited
  • A
    Rs.6000
  • B
    Rs.6500
    Correct
  • C
    1500
  • D
    Rs.500
9
Namita was paid cash Rs.6500 but Sumita was debited by Rs.6000 Rectify through suspense account
  • A
    Option A
    Correct
  • B
    Option B
  • C
    Option C
  • D
    Option D
10
Furniture purchased from M/s Furniture House on 15th January, 2010 for Rs.5000 was wrongly entered in the Purchases Book. Rectification through Journal Entry
  • A
    Option A
  • B
    Option B
    Correct
  • C
    Option C
  • D
    Option D
11
Interest due on investment Rs.2, 500 was not recorded in the books
  • A
    Option A
  • B
    Option B
  • C
    Option C
  • D
    Option D
    Correct
12
Rs.400 Paid To X were Credited to his A/c rectification will be done by Debiting the X’s A/c by
  • A
    0
  • B
    None
  • C
    800.0
    Correct
  • D
    400
13
Goods worth Rs.5,000 returned by a customer were not recorded in the books. Journal entry fro the above
  • A
    Option A
  • B
    Option B
  • C
    Option C
    Correct
  • D
    Option D
14
Purchase of Machinery was recorded through purchase book amounting Rs.10,000. Rectified entry for the same will be :
  • A
    Option A
    Correct
  • B
    Option B
  • C
    Option C
  • D
    Option D
15
Which of the following is not an error of principle
  • A
    Purchase of furniture debited to purchase account
    Correct
  • B
    Credit sales to Pawan Rs.5000 credited to his account
  • C
    Wrong balancing of machinery account
  • D
    Overcasting of sales book