What are the steps taken by an accountant to locate the errors in the trial
balance?
Which of the following is not an error of commission:
(a) Overcasting of sales book.
(b) Credit sales to Ramesh ` 5,000 credited to his account.
(c) Wrong balancing of machinery account.
(d) Cash sales not recorded in cash book
Depreciation written-off as the machinery ` 2,000
(i) was not posted at all
(ii) was not posted to machinery account
(iii) was not posted to depreciation accoun
Rectify the following errors :
Cash sales ` 16,000
(i) were not posted to sales account.
(ii) were posted as ` 6,000 in sales account.
(iii) were posted to commission account.
Rectify the following errors:
Credit purchases from Raghu ` 20,000
(i) were not recorded.
(ii) were recorded as ` 10,000.
(iii) were recorded as ` 25,000.
(iv) were not posted to his account.
(v) were posted to his account as ` 2,000.
(vi) were posted to Reghav’s account.
(vii) were posted to the debit of Raghu’s account.
(viii) were posted to the debit of Raghav.
(ix) were recorded through sales book.
A 25 watt bulb emits monochromatic yellow light of wavelength of 0.57um . Calculate the rate of emission of qunata per second
+91 94284 01196
© Copyright 2025. Doubtora. All Rights Reserved
