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CA Foundation Trial Balance and Rectification of Errors — practice questions

Explore 50 free Trial Balance and Rectification of Errors questions in CA Foundation Accounting. Open each question or exercise to read its content, reference answers and available explanation.

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Trial Balance and Rectification of Errors questions and exercises with answers

Showing questions 1–30 of 50.

Which error would still leave the trial balance totals agreeing?Read the answer and worked solution →Cash sales of Rs 15,000 were booked as commission. Rectify.Read the answer and worked solution →Credit purchase of furniture, Rs 8,000, went into purchases. Rectify.Read the answer and worked solution →Credit sales of Rs 5,000 to Rajni went into the purchases book. Rajni is debited in the rectification byRead the answer and worked solution →Rs 6,000 received from Karim was credited to Nadeem. Rectify.Read the answer and worked solution →Credit sales of Rs 10,000 to Mohan were posted to Ram's account. Rectify.Read the answer and worked solution →Rent of Rs 2,000 was debited to the landlord's account. Rectify.Read the answer and worked solution →A Rs 10,000 sale to Mohan was posted to him as Rs 7,000. Rectify.Read the answer and worked solution →The credit column of a trial balance exceeds the debit column by Rs 15,000. Suspense is shown on theRead the answer and worked solution →The purchases book was overcast by Rs 1,000. Rectify via suspense.Read the answer and worked solution →A subsidiary book is wrongly totalled. Which account is affected?Read the answer and worked solution →A trial balance differs by Rs 495. This most likely suggestsRead the answer and worked solution →Debit total exceeds credit total by Rs 1,500. A possible cause isRead the answer and worked solution →A debit of Rs 459 was posted as Rs 954. The debit total exceeds the credit total byRead the answer and worked solution →Money spent on adding to a building was debited to repairs. This is an error ofRead the answer and worked solution →A tallied trial balance proves only thatRead the answer and worked solution →Two errors whose net effect on debits and credits is nil are calledRead the answer and worked solution →Purchases overcast by Rs 10,000 and sales returns undercast by Rs 10,000 areRead the answer and worked solution →Credit sales were entered in the sales book but never posted to the customer. This isRead the answer and worked solution →A credit sale never entered in the sales book is an error ofRead the answer and worked solution →Errors of principle usuallyRead the answer and worked solution →Rent paid recorded as a payment to the landlord is an error ofRead the answer and worked solution →Rs 25,000 paid to a supplier was posted to his account as Rs 2,500. The error is ofRead the answer and worked solution →Rs 25,000 paid to Preetpal was debited to his account as Rs 2,500. He is debited in rectification byRead the answer and worked solution →Shyam's account was credited short by Rs 190. The correction is an additionalRead the answer and worked solution →Accounting errors should never be corrected byRead the answer and worked solution →A trial balance fails due to one-sided errors. It is agreed byRead the answer and worked solution →When the errors behind suspense are found, the suspense account isRead the answer and worked solution →Suspense accounts should be cleared because they areRead the answer and worked solution →A transaction with an invalid account number is directed to theRead the answer and worked solution →

Worked practice questions

Which error would still leave the trial balance totals agreeing?

  1. A ledger balance carried wrongly
  2. Sales book undercast by Rs 500
  3. A credit sale omitted from every book
  4. A debit posted twice, credit once
Show answer and solution

Correct answer: C. A credit sale omitted from every book

Omitting a whole transaction leaves equal debits and credits missing, so both totals stay equal.

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Cash sales of Rs 15,000 were booked as commission. Rectify.

  1. Debit Cash, credit Commission
  2. Debit Sales, credit Commission
  3. Debit Commission, credit Sales
  4. Debit Cash, credit Sales
Show answer and solution

Correct answer: C. Debit Commission, credit Sales

Cash was correctly debited; only the credit sat in Commission instead of Sales, so Commission is debited and Sales credited.

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Credit purchase of furniture, Rs 8,000, went into purchases. Rectify.

  1. Debit Rao, credit Purchases
  2. Debit Purchases, credit Furniture
  3. Debit Furniture, credit Purchases
  4. Debit Furniture, credit Rao
Show answer and solution

Correct answer: C. Debit Furniture, credit Purchases

Purchases was wrongly debited while Rao was rightly credited, so Furniture is debited and Purchases credited.

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