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Trial Balance

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

A __________ is a list of the balances on the accounts in the ledger at a certain date.

a)

Ledger

b)

Trial Balance

c)

Cash Book

d)

Purchase Book

2.

A trial balance is useful in preparing _________ .

a)

Cash Book

b)

Ledger

c)

Purchase Book

d)

Financial Statements

3.

State the column of a trial balance in which the balance of carriage outward account would appear

a)

Debit Column

b)

Credit Column

4.

From the following whcich does not appear on the books when a trial balance

is prepared, so cannot be included in a trial balance.

a)

Opening Inventory

b)

Closing Inventory

c)

Cash

d)

Bank

5.
  • A trial balance is prepared to check the __________ accuracy of the double entry book-keeping.

a)
  • Arithmetical

b)

Percentage

6.

A trial balance is not a part of the double entry system of book-keeping as it is simply a list of balances.

a)

True

b)

False

7.

State the column of a trial balance in which the balance of Trade Payables accounts would appear.

a)

Credit

b)

Debit

8.

State the column of a trial balance in which the balance of Bank Loan accounts would appear.

a)

Debit

b)

Credit

9.

State the column of a trial balance in which the balance of Rent paid accounts would appear.

a)

Debit

b)

Credit

10.

State the column of a trial balance in which the Bank Overdraft would appear.

a)

Credit

b)

Debit