PU COM 2026 Rectification of Errors Free Quiz 1

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PU COM 2026 Rectification of Errors Free Quiz 1

PU COM Quiz

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Navigator 10 Q

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General 10 MCQs

1. What is an error of omission?

A. Transaction completely left out B. Wrong amount recorded C. Wrong account used D. Errors that cancel each other

2. What are errors where wrong amounts are recorded?

A. Errors of omission B. Errors of commission C. Errors of principle D. Compensating errors

3. What are errors that violate accounting principles?

A. Errors of omission B. Errors of commission C. Errors of principle D. Compensating errors

4. What are errors that cancel each other out?

A. Errors of omission B. Errors of commission C. Errors of principle D. Compensating errors

5. What account is used when the trial balance does not balance?

A. Suspense account B. Control account C. Clearing account D. Nominal account

6. How do you correct an error where purchases of Rs. 500 were recorded as Rs. 50?

A. Debit Suspense, Credit Purchases B. Debit Purchases, Credit Suspense C. Debit Purchases, Credit Cash D. Debit Purchases Rs. 500, Credit Cash Rs. 500

7. What are one-sided errors?

A. Affect both sides B. Balance C. Affect only one side D. Self-correct

8. What is the effect of an error on the trial balance?

A. Always increases B. Always decreases C. No effect D. Depends on type of error

9. How do you correct a completely omitted sale of Rs. 100?

A. Debit Debtors, Credit Sales B. Debit Sales, Credit Debtors C. Debit Cash, Credit Sales D. Debit Sales, Credit Cash

10. Does a balancing trial balance mean there are no errors?

A. Always means no errors B. Does not necessarily mean no errors C. Means errors are present D. Means trial balance is correct

📋 PU COM - Test Online Practice Quizzes

Punjab University Entry Test PU-COM

Conducting Body: University of The Punjab (PU)

Frequency: Bi-Annual | Time: 80 Minutes

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⚡ Test Pattern (Total: 100 MCQs):

English: 20 MCQs
Accounting: 20 MCQs
Economics: 20 MCQs
Quantitative Reasoning: 20 MCQs

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