CBSE Class 11 Accountancy Trial Balance Worksheet

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors Fill In The Blanks

Question. Machinery Rs. 40,000; Creditors Rs. 30,000. Cash Rs.36,000; Bank Rs. 10,000; Debtors Rs.45,000; Bills Payable Rs. 5,000; Stock Rs. 44,000; Suspense A/c will be credited with Rs. – – – –.
Answer. 1,40,000

Question. Furniture A/c shows an opening balance of Rs.5,00,000. Furniture with a book value of Rs.10,000 was sold during the year. New furniture was purchased for Rs.40,000. Depreciation provided Rs.5000. The closing balance of Furniture A/c is Rs. ……………..
Answer. 5,25,000

Question. Total of the debit side of trial balance is Rs. 35,000 and credit total is Rs.45,000. – – – – A/c will be opened with Rs.– – – –.
Answer. Suspense, 10.000

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors True And False

1. A Trial Balance is a list of balances of ledger accounts & cash book. (True)
2. A Trial Balance is an account which shows the balances of all ledger accounts. (False)
3. Trial Balance is prepared to check the arithmetic accuracy of ledger accounts. (True)
4. Trial Balance facilitates preparation of final accounts. (True)
5. A Trial Balance can be prepared only by one method. (False)

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors MCQs

Question. Trial balance is _________
a) An account
b) A statement
c) A balance sheet
d) None of them
Answer. B

Question. Trial balance is the link between ________ and _______.
a) Journal and ledger
b) Ledger and subsidiary books
c) Ledger and final accounts
d) None of them
Answer. C

Question. Trial balance checks the ____________.
a) Principle errors
b) Compensating errors
c) Arithmetical accuracy
d) None of them
Answer. C

Question. Interest on drawings indicates ___________balance in trial balance.
a) Debit
b) Credit
c) Both
d) None of them
Answer. B

Question. The reason for agreement of a trial balance is _________.
a) Transactions have dual aspect
b) Transactions have single aspect
c) Because of suspense account
d) None of them
Answer. A

CBSE Class 11 Accountancy Chapter 6 Trial Balance and Rectification of Errors Match The Following

Qiestion.
1. The accounts which will indicate the         a. Capital A/c
debit balance in trial balance are
2. The accounts which will indicate the        b. Salary A/c
credit balance in trial balance are
                                                                     c. Bad debts recovered A/c
                                                                     d. Sale return A/c
Answer 1- b ,d 2- a ,c

Qiestion.
1.The account which will indicate the           a. Capital account
credit balance in the trial balance
2. If the rent of this month is not paid           b. Rent outstanding account
then which account would be credited
                                                                     c. Bank loan
                                                                     d. All of the above
Answer 1 – d 2- b

Qiestion.
1.If both sides of trial balance does not get           a. Suspense account
match then which account is open in order
to reconcile the balances      
2. If the full amount of claim is not received           b. Profit and loss account
from insurance company which account is
debited.
Answer 1-a. 2- b

Qiestion.
1.The accounts which are not considered            a. Accounts which show debit balance
while preparing the trial balance by balance
method
2. If both the sides of account show an                 b. Accounts which show credit balance
equal balance it is
                                                                              c. Accounts which shows no balance
Answer 1– c 2-c

 Chapter Name: Trial Balance

1 What is a Trial Balance? 

2 List any three characteristics of a Trial Balance. 

3 What are the objectives/functions of a Trial balance? 

4 The following Trial Balance was drawn from the books of Concave Traders on 31-12-2015.

5 Prepare a Trial Balance from the following

Sales 1,80,000,Wages 3,000 ,Purchases return 2,000, Salary 8,000 ,Discount received 500, Purchases 1,75,000 Provision for bad debts 2,500,Sales return 3,000, Capital 3,00,000,Sundry Debtors 82,000 ,Bills payable 22,000

Discount allowed 1,000, Commission received 4,000,Insurance 3,200 Rent Received 6,000,Rent Rates and Taxes 4,300, Loan 34,800,Fixtures and fittings 20,000,Trade expenses 1,500,Bad debts 2,000,Drawings 32,000,Repair and renewals 1,600
Travelling expenses 4,200,Postage 300,Telegram expenses 200,Legal fees 500,Bills receivable 50,000, Building 1,10,000 and Stock 50,000 ,

6 Prepare a Trial Balance from the following

Bills payable 85,550, Bad debts 3,000 Sundry creditors 25,000, Trade expenses 2,500 Provision for bad debts 1,500,Printing and Stationary 5,000 Return outwards 4,500,Rent, Rates and Taxes 3,450 Capital 2,50,000, Freight 2,250 Discount received 3,500,Sales return 6,000 Interest received 11,260, Motor car 25,000 Sales 1,00,000, Opening stock 75,550,Furniture and Fixture 15,500, Purchases 75,000,Drawings 13,560, Investments 65,500,Cash in hand 36,000, Sundry debtors 1,00,000 and Cash in bank 53,000

7 Prepare a Trial Balance from the following

Opening stock 2,26,000 Purchases 4,40,000, Return outwards 15,000,Drawings 75,000 Creditors 50,000,Buildings 1,00,000, Bills payable 63,700,Motor van 30,000, Interest received 20,000,Freight inwards 3,400, Capital 3,50,000,Sales return 10,000,Trade expense 3,300,Heat and Power 8,000,Salary and Wages 5,000,Legal expense 3,000,Postage and
Telegram 1,000,Bad debts 6,500,Cash in hand 79,000,Cash at bank 98,000, Sundry debtors 25,000, Investments 40,000,Insurance 3,500, Sales 6,80,000 and Machinery 22,000.

8 Prepare a Trial Balance from the following.

Capital 2,00,000,Sundry debtors 80,000, Return outwards 2,000 Bad debts 1,000 ,Bank overdraft 12,000,Trade Expenses 2,400 ,Provision for bad debts 4,000, Printing and Stationery 2,000, Sundry creditors 60,000,Rent Rates and Taxes 5,000, Bills payable 15,400,Feright 4,000, Sales 2,76,000, Return inwards 7,000,Opening stock 25,000, Purchases 1,80,000,Furniture and Fixture 20,000,Plant and Machinery 1,00,000, Bills receivable 14,000,Wages 10,000, Cash in hand 6,000,Discount allowed 2,000, Investments 40,000, Drawings 20,000 and Motor car 51,000

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