Tamil Nadu Board 11th Standard Accountancy - Unit 9 : Book Back Answers and Solutions
This post covers the book back answers and solutions for Unit 9 – Accountancy from the Tamil Nadu State Board 11th Standard textbook. These detailed answers have been carefully prepared by our expert teachers at KalviTips.com.
We have explained each answer in a simple, easy-to-understand format, highlighting important points step by step under the relevant subtopics. Students are advised to read and memorize these subtopics thoroughly. Once you understand the main concepts, you’ll be able to connect other related points with real-life examples and confidently present them in your tests and exams.
By going through this material, you’ll gain a strong understanding of Accountancy Unit 9 along with the corresponding book back questions and answers (PDF format).
Question Types Covered:
- 1 Mark Questions: Choose the correct answer, Fill in the blanks, Identify the correct statement, Match the following
- 2 Mark Questions: Answer briefly
- 3, 4, and 5 Mark Questions: Answer in detail
All answers are presented in a clear and student-friendly manner, focusing on key points to help you score full marks.
All the best, Class 11 students! Prepare well and aim for top scores. Thank you!
Unit 9: Rectification Of Errors
I. Multiple Choice Questions.
(a) There is complete omission of a transaction
(b) There is partial omission of a transaction
(c) Distinction is not made between capital and revenue items
(d) There are wrong postings and wrong castings
Answer Key:
(c) Distinction is not made between capital and revenue items
2. Errors not affecting the agreement of trial balance are
(a) Errors of principle
(b) Errors of overcasting
(c) Errors of undercasting
(d) Errors of partial omission
Answer Key:
(a) Errors of principle
3. The difference in trial balance is taken to
(a) The capital account
(b) The trading account
(c) The suspense account
(d) The profit and loss account
Answer Key:
(c) The suspense account
4. A transaction not recorded at all is known as an error of
(a) Principle
(b) Complete omission
(c) Partial omission
(d) Duplication
Answer Key:
(b) Complete omission
5. Wages paid for installation of machinery wrongly debited to wages account is an error of
(a) Partial omission
(b) Principle
(c) Complete omission
(d) Duplication
Answer Key:
(b) Principle
6. Which of the following errors will not affect the trial balance?
(a) Wrong balancing of an account
(b) Posting an amount in the wrong account but on the correct side
(c) Wrong totalling of an account
(d) Carried forward wrong amount in a ledger account
Answer Key:
(b) Posting an amount in the wrong account but on the correct side
7. Goods returned by Senguttuvan were taken into stock, but no entry was passed in the books. While rectifying this error, which of the following accounts should be debited?
(a) Senguttuvan account
(b) Sales returns account
(c) Returns outward account
(d) Purchases returns account
Answer Key:
(b) Sales returns account
8. A credit purchase of furniture from Athiyaman was debited to purchases account. Which of the following accounts should be debited while rectifying this error?
(a) Purchases account
(b) Athiyaman account
(c) Furniture account
(d) None of these
Answer Key:
(c) Furniture account
9. The total of purchases book was overcast. Which of the following accounts should be debited in the rectifying journal entry?
(a) Purchases account
(b) Suspense account
(c) Creditor account
(d) None of the above
Answer Key:
(b) Suspense account
10. Which of the following errors will be rectified using suspense account?
(a) Purchases returns book was undercast by 100
(b) Goods returned by Narendran was not recorded in the books
(c) Goods returned by Akila 900 was recorded in the sales returns book as₹ 90
(d) A credit sale of goods to Ravivarman was not entered in the sales book.
Answer Key:
(a) Purchases returns book was undercast by 100
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