___________ forms a connecting link between the ledger account and the final account.
Journal
Ledger
Trial balance
Balance sheet
Trial Balance is _________.
Account
Statement
Both a and b
None of these
When sale of goods is not recorded it is ___________.
An error in posting
Error of omission
Error of commission
Error of principle
Under ______ method, the debit and credit total of each account are shown in two respective amount column.
Gross Trial Balance
Total amount
If the trial balance agrees. It implies that
There is no error in the books
There may be two sided errors in the book
There may be one sided errors in the book
There may be both two sided and one sided in the books
_______ account is used for rectifying the one sided errors only.
Suspense
Capital
Which of the following error does not affect the trial balance?
Error in casting
Error of partial omission
All of these
Which of the following errors will be rectified through suspense account.
Sales return book under cast by Rs. 1,000
Sales return by Madhu Rs. 1,000 not recoded
Sales return by Madhu Rs. 1,000 recorded as Rs. 100
Sales return by Madhu Rs.1,000 recorded through purchase return book
________ errors will affect the total of trial balance .
Two sided error
One sided error
Both of these
Trial Balance is a tabulation of the balances of all the accounts on a ________.
Particular period
Particular date
