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Chapter 6AccountancyCBSE Class 11

Trial Balance and Rectification of Errors

Trial Balance and Rectification of Errors is Chapter 6 of NCERT Class 11 Accountancy. The chapter covers Introduction, Meaning of Trial Balance, Objectives of Preparing the Trial Balance, Preparation of Trial Balance, and more. Use this public guide to revise the official topic structure before asking Lerno for step-by-step help.

7 topicsChapter 6 of 6
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Topics covered

7 sections
01

Introduction

Introduction
02

Meaning of Trial Balance

Introduction
03

Objectives of Preparing the Trial Balance

IntroductionTo Ascertain the Arithmetical Accuracy of Ledger AccountsTo Help in Locating ErrorsTo Help in the Preparation of the Financial Statements
04

Preparation of Trial Balance

IntroductionTotals methodBalances MethodTotals-cum-balances Method
05

Significance of Agreement of Trial Balance

IntroductionClassification of ErrorsErrors of CommissionErrors of OmissionErrors of PrincipleCompensating Errors
06

Searching of Errors

Introduction
07

Rectification of Errors

IntroductionRectification of Errors which do not Affect the Trial BalanceRectification of Errors Affecting Trial BalanceRectification of Errors in the Next Accounting Year

Key concepts

IntroductionMeaning of Trial BalanceObjectives of Preparing the Trial BalancePreparation of Trial BalanceSignificance of Agreement of Trial BalanceSearching of ErrorsRectification of ErrorsIntroductionTo Ascertain the Arithmetical Accuracy of Ledger AccountsTo Help in Locating Errors

Practice questions

Frequently asked

What is covered in Trial Balance and Rectification of Errors?

Trial Balance and Rectification of Errors is Chapter 6 in NCERT Class 11 Accountancy. The verified chapter structure includes Introduction, Meaning of Trial Balance, Objectives of Preparing the Trial Balance, Preparation of Trial Balance, Significance of Agreement of Trial Balance.

How should I revise Trial Balance and Rectification of Errors?

Revise the chapter topic by topic: start with Introduction, Meaning of Trial Balance, Objectives of Preparing the Trial Balance, then practice questions that mix definitions, examples, and application steps.

Can I use Lerno for Class 11 Accountancy questions?

Yes. Lerno is built for CBSE students and uses NCERT-grounded context so students can ask for explanations, practice prompts, and step-by-step guidance for this chapter.

Study prompts

1

Explain Introduction from Trial Balance and Rectification of Errors and give one NCERT-style example or practice step.

2

Explain Meaning of Trial Balance from Trial Balance and Rectification of Errors and give one NCERT-style example or practice step.

3

Explain Objectives of Preparing the Trial Balance from Trial Balance and Rectification of Errors and give one NCERT-style example or practice step.

4

Explain Preparation of Trial Balance from Trial Balance and Rectification of Errors and give one NCERT-style example or practice step.

5

Explain Significance of Agreement of Trial Balance from Trial Balance and Rectification of Errors and give one NCERT-style example or practice step.

6

Explain Searching of Errors from Trial Balance and Rectification of Errors and give one NCERT-style example or practice step.

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Practice QuestionsChapter-wise NCERT-aligned questionsSolutions GuideStep-by-step approach per topicChapter ExplanationTopic map for structured revision

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