Ix sales of office furniture should be credited to a

(ix) Sales of office furniture should be credited to
(a) Sales Account; (b) Furniture Account.
(c) Purchase Account. (d) Cash Account
[Ans: 2 : (i) (b); (ii) (b); (iii) (c); (iv) (c); (v) (c); (vi) (c); (vii) (a); (viii) (b); (ix) (b)]
II. From the given information, choose the most appropriate answer.
1. Classify the following errors under (a) Errors of omission, (b) Errors of commission and
(c) Errors of principle, (d) Compensating errors
(i) The total of sales book was not posted to the ledger.
(ii) Sales to Heena ` 143 was posted to Meena as ` 143.
(iii) Goods taken away by the proprietor for personal use not recorded anywhere.
(iv) The total of a folio in the sales book ` 1,000 was carried forward as ` 100.
(v) Repairs of newly purchased second-hand machinery debited to repairs accounts.
[Ans: 1: (i)-(a), (ii)-(b), (iii)-(a), (iv)-(b), (v)-(c)]
2. Point out the type of the errors given below: (put 1 against errors of omission, 2 against errors
of commission, 3 against errors principle, 4 if it is not an error).
[Ans : 2 : - 1 : (f); 2 : (a) (d) (h) (i); 3 : (b) (c) (e) (g) (j)]
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RECTIFICATION OF ERRORS
2.142
COMMON PROFICIENCY TEST
III. Given below are the questions containing multiple answers. Choose the correct
answer(s).
1. Which of the following errors will not be revealed by the Trial Balance:
2. Which of the following errors will be revealed by the Trial Balance:
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