# Trial Balance and Rectification of Errors Notes | SwaVid Trial Balance and Rectification of Errors, NCERT Class 11 Accountancy: notes with key ideas, formats, common mistakes and 3 quick checks with worked answers. Canonical: https://www.swavid.com/cbse/class-11/accountancy/chapter/trial-balance-and-rectification-of-errors Source: https://www.swavid.com/cbse/class-11/accountancy/chapter/trial-balance-and-rectification-of-errors # Trial Balance and Rectification of Errors ## Definitions, formats and formulas ## Key ideas ## Common mistakes ## Quick checks ## Keep going ## Questions parents ask ## Class 11 Accountancy on SwaVid ### Meaning and objectives of trial balance ### Classification of accounting errors ### Errors affecting trial balance ### Errors not affecting trial balance ### Suspense account ### Rectification of errors ### Next chapter ### Related chapter ### Related chapter ### Related chapter ### All chapters SwaVid › CBSE › Class 11 › Accountancy › Trial Balance and Rectification of Errors Notes written by SwaVid from the NCERT textbook. Class 11 Accountancy, Chapter 6. Key ideas, definitions and common mistakes. CBSE does not print marks for a single chapter. Short answer. This chapter explains how to prepare a trial balance to verify the arithmetical accuracy of ledger accounts and how to locate accounting errors. It teaches how to rectify one-sided and two-sided errors before and after preparing the trial balance, using a suspense account when necessary. Source: NCERT Financial Accounting I (Reprint 2026-27) , Chapter 6, Trial Balance and Rectification of Errors A trial balance is a statement showing the balances or totals of debits and credits of all ledger accounts on a specific date. Its main objectives are to verify the arithmetical accuracy of ledger postings, help in locating errors, and provide a basis for preparing financial statements. Errors are broadly classified into errors of principle and clerical errors. Clerical errors are further divided into errors of omission, errors of commission, and compensating errors. One-sided errors affect only one account and cause the trial balance to disagree. Examples include wrong casting of subsidiary books, posting an amount to the wrong side of an account, and omitting to post a balance into the trial balance. Two-sided errors affect debit and credit equally and do not disrupt the agreement of the trial balance. These include complete omission of a transaction, errors of principle, recording in the wrong subsidiary book, and compensating errors. When a trial balance does not tally and the difference cannot be located immediately, the discrepancy is placed in a temporary account called the suspense account. As individual one-sided errors are detected and rectified, entries are passed through the suspense account until its balance becomes zero. Two-sided errors are rectified by passing a journal entry that reverses the incorrect effect and records the correct debit or credit. One-sided errors detected before the trial balance is prepared are rectified by an explanatory note in the ledger account, while those found after preparing the trial balance are rectified through the suspense account. Try each question first. Then tap it to see the answer. Correct entry: Mohan Dr 5,000 / To Sales A/c 5,000 Wrong entry made: Purchases A/c Dr 5,000 / To Mohan 5,000 Cancel wrong purchases by crediting Purchases A/c Rs 5,000 Record correct sales by crediting Sales A/c Rs 5,000 Debit Mohan with 5,000 + 5,000 = Rs 10,000 Mohan Dr 10,000 / To Sales A/c 5,000 / To Purchases A/c 5,000 Furniture A/c should have been debited instead of Purchases A/c Debit Furniture A/c with Rs 8,000 Credit Purchases A/c with Rs 8,000 to cancel the incorrect debit Furniture A/c Dr 8,000 / To Purchases A/c 8,000 An undercast in the sales book means the credit side of Sales A/c is short by Rs 2,000 Credit Sales A/c by Rs 2,000 to complete the total Since the trial balance has been prepared, debit Suspense A/c with Rs 2,000 Suspense A/c Dr 2,000 / To Sales A/c 2,000 Depreciation, Provisions and Reserves . Recording of Transactions - I . Recording of Transactions - II . Financial Statements - I . The 9 chapters of Class 11 Accountancy . CBSE does not give marks to one chapter. It prints marks for units or parts, and the chapter list page shows them all. No. They are written by SwaVid from the NCERT textbook. The CBSE curriculum is the reference for what is assessed. Depreciation, Provisions and Reserves. SwaVid is an AI tutor for Indian students in Classes 6 to 12. It finds the earlier ideas a child missed, then teaches today’s chapter. Start free to see how it works. - Ch 6 NCERT book - 80 marks, theory paper - 3 quick checks - Treating errors of principle as clerical errors that alter the trial balance total . Remember that an error of principle involves equal debits and credits, such as debiting repairs instead of machinery, so the trial balance still tallies. - Using a suspense account to rectify errors before preparing a trial balance . A suspense account is only created after a trial balance fails to agree. If errors are found before the trial balance is drafted, rectify one-sided errors by making an adjustment note directly in the ledger. - Failing to double the correction amount when an item is posted to the wrong side . If an amount was posted on the credit side instead of the debit side, debit the account with twice the original amount to cancel the wrong credit and restore the correct debit balance. ## Key Links - [CBSE](https://www.swavid.com/cbse) - [Class 11](https://www.swavid.com/cbse/class-11) - [Accountancy](https://www.swavid.com/cbse/class-11/accountancy/chapters) - [Start free →](https://www.swavid.com/signup) - [All 9 chapters](https://www.swavid.com/cbse/class-11/accountancy/chapters) - [NCERT Financial Accounting I (Reprint 2026-27)](https://ncert.nic.in/textbook.php) - [Open notes](https://www.swavid.com/cbse/class-11/accountancy/chapter/depreciation-provisions-and-reserves) - [Open notes](https://www.swavid.com/cbse/class-11/accountancy/chapter/recording-of-transactions-i) - [Open notes](https://www.swavid.com/cbse/class-11/accountancy/chapter/recording-of-transactions-ii) - [Open notes](https://www.swavid.com/cbse/class-11/accountancy/chapter/financial-statements-i) - [Class 11 Accountancy](https://www.swavid.com/cbse/class-11/accountancy/chapters) - [Start free →](https://www.swavid.com/signup)